Search results

1 – 10 of over 74000
To view the access options for this content please click here
Article
Publication date: 1 January 2005

Ken Y. Chen, Kuen‐Lin Lin and Jian Zhou

This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected…

Downloads
7283

Abstract

Purpose

This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.

Design/methodology/approach

First uses unexpected accruals in the modified Jones model to measure earnings management in the IPO process. Then uses auditor type (big five versus non‐big five) and industry specialist to measure audit quality. The hypothesis predicts that Taiwanese firms with higher quality auditors engage less in earnings management in the IPO process. The sample consists of 367 new issues between 1999 and 2002 from the Taiwan Economic Journal database.

Findings

It is found that big five auditors are related to less earnings management in the IPO year in Taiwan. This shows that higher quality auditors constrain earnings management for Taiwan IPO firms.

Research limitations/implications

The finding shows that high quality auditors constrain earnings management and provide more precise information. This is important, given that management has incentive to engage in earnings management in the IPO process to garner greater proceeds and at‐issue earnings management is negatively related to post‐issue earnings performance and stock returns.

Practical implications

The research might be of interest to investors in IPO firms, given that at‐issue unexpected accruals are opportunistic.

Originality/value

The study contributes to the literature in that it shows that audit firm size is an important determinant in earnings management for Taiwan IPO firms.

Details

Managerial Auditing Journal, vol. 20 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 29 January 2019

Omid Rezaei, Mehrdad Vasheghani Farahani and Fatemeh Musaei Sejzehei

The purpose of this paper is to investigate the possible relationship between novice vs experienced EFLs teachers’ Big Five personality traits, ambiguity tolerance and…

Abstract

Purpose

The purpose of this paper is to investigate the possible relationship between novice vs experienced EFLs teachers’ Big Five personality traits, ambiguity tolerance and risk taking. To this purpose, 30 teachers of TEFL courses were randomly selected, and three instruments of NEO Five-Factor Inventory, Ambiguity Tolerance Scale and Risk-taking Propensity Measure were employed to measure their Big Five personality traits, their ambiguity tolerance and risk taking, respectively.

Design/methodology/approach

The study was a quantitative ex post facto study. The first phase of the study was to investigate the relationship among variables of the study. On the other hand, the second phase of the study examined the impact of experience of teachers on their risk taking and ambiguity tolerance.

Findings

The results showed that the more experienced the teachers are, the less risk they take and the more ambiguity tolerant they are. On the other hand, the less experienced the teachers are, the more risk they will take and the less they can tolerate ambiguity. The findings of this research can have useful implications for teacher training programs as well as teaching practices.

Originality/value

This study can add to the circle of knowledge and enhance theoretical assumptions of the field. Moreover, considering the Iranian context, a few studies have focused on the importance of uncovering relationship between five big personality traits and teachers’ personality factors. Therefore, this study is an attempt to investigate the relationship between the Big Five personality traits of teachers and their ambiguity tolerance and risk taking.

Details

Journal of Applied Research in Higher Education, vol. 11 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

To view the access options for this content please click here
Article
Publication date: 6 March 2017

Peter H. Langford, Cameron B. Dougall and Louise P. Parkes

The purpose of this paper is to provide evidence for a “leadership big five”, a model of leadership behaviour integrating existing theories of leadership and conceptually…

Downloads
10603

Abstract

Purpose

The purpose of this paper is to provide evidence for a “leadership big five”, a model of leadership behaviour integrating existing theories of leadership and conceptually aligned with the most established model of personality, the big five. Such a model provides researchers and practitioners with a common language to describe leadership behaviour in a field with a plethora of leadership models. The model also describes a wider range of leadership behaviour than other models of leadership, and presents dimensions that correlate with important organisational outcomes as demonstrated in this study.

Design/methodology/approach

In total, 1,186 employees completed the Voice Leadership 360, a survey designed to measure the leadership big five, collectively rating 193 managers from a range of different sectors and industries, using a 360-degree survey methodology.

Findings

Confirmatory factor analyses and internal reliability analyses provide evidence for 22 lower-order factors of leadership behaviour that aggregate into five higher-order factors of leadership aligned with the big five personality descriptors. Further evidence for the validity of the model is indicated by significant correlations between 360-degree survey ratings and raters’ judgements of leaders’ personality, and significant correlations between 360-degree survey ratings and both work unit engagement levels and manager reports of work unit performance.

Research limitations/implications

The cross-sectional design is the main limitation of the present study, limiting conclusions that changes in leadership behaviours will lead to changes in organisational outcomes. The primary research implications of this study include the support for an integrating model of leadership behaviour that aligns with a large body of psychological research, as well as the development of a survey that can be used for future exploration of the model.

Practical implications

Practitioners may use the results of the study to rethink how they develop competency frameworks and measure leadership behaviour in organisation development contexts. This broad model of leadership and the familiarity of its dimensions could increase the effectiveness of behaviour change interventions, and the presented survey provides a reliable and valid tool for 360-degree assessments.

Originality/value

The study provides evidence that leadership can be described in a structurally similar way to human personality. It presents a leadership model that consists of a broader range of leadership behaviours related to organisational outcomes compared with previous models of leadership.

Details

Leadership & Organization Development Journal, vol. 38 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

Content available
Article
Publication date: 11 October 2018

Dominik Paleczek, Sabine Bergner and Robert Rybnicek

The purpose of this paper is to clarify whether the dark side of personality adds information beyond the bright side when predicting career success.

Downloads
5919

Abstract

Purpose

The purpose of this paper is to clarify whether the dark side of personality adds information beyond the bright side when predicting career success.

Design/methodology/approach

In total, 287 participants (150♀, Mage=37.74 and SDage=10.38) completed questionnaires on the Dark Triad (narcissism, Machiavellianism and psychopathy) and the Big Five (emotional stability, extraversion, openness, agreeableness and conscientiousness). They also provided information on their objective (salary and leadership position) and subjective (job satisfaction and satisfaction with income) career success. Regression analyses were used to estimate the Dark Triad’s incremental predictive value.

Findings

The results show that the Dark Triad only provides incremental information beyond the Big Five when predicting salary (ΔR2=0.02*) and leadership position (ΔR2=0.04*). In contrast, the Dark Triad does not explain unique variance when predicting job satisfaction or satisfaction with income.

Research limitations/implications

The exclusive use of self-rated success criteria may increase the risk of same-source biases. Thus, future studies should include ratings derived from multiple perspectives.

Practical implications

Considering the Dark Triad in employee selection and development seems particularly promising in the context of competitive behaviour.

Social implications

The results are discussed in light of the socioanalytic theory. This may help to better understand behaviour in organisational contexts.

Originality/value

This study is the first that simultaneously investigates all three traits of the Dark Triad and the Big Five in combination with objective and subjective career success. In addition, it extends previous findings by answering the question of whether the Dark Triad offers incremental or redundant information to the Big Five when predicting success.

Details

Journal of Managerial Psychology, vol. 33 no. 6
Type: Research Article
ISSN: 0268-3946

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2003

Yew Ming Chia

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a…

Downloads
2068

Abstract

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using the gender and size of firm variables. The results identify the presence of statistically significant differences (p < 0.05) between male and female junior auditors in the career drivers of material rewards, search for meaning, and affiliation. When the size of auditing firms – bigfive firms versus non‐bigfive firms – is used as a basis for comparison, there are significant differences found in the career drivers of material rewards, power/influence, search for meaning, expertise, autonomy, and security. Significant gender‐firm interaction effects are found in the career drivers of expertise, autonomy and security. Implications for both the profession and academic educators and suggestions for future research are discussed.

Details

Managerial Auditing Journal, vol. 18 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 1 February 2003

Jim Psaros, Chris Patel and Sriyani Warnakulasuriya

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable…

Abstract

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards. The results showed three major findings. First, auditors demonstrated a reasonably high degree of variability in the interpretation of uncertainty expressions. In view of the proliferation of uncertainty expressions within international and Australian accounting and auditing standards, this lack of consistency in interpretation of uncertainty expressions raises some serious concerns. Second, compared with the less experienced auditors, the more experienced auditors demonstrated greater variability in their interpretations of uncertainty expressions. Third, contrary to expectations, this study did not find any difference in judgements between auditors in bigfive and non‐bigfive firms. In aggregate, the findings of the study have implications for standard setting.

Details

Pacific Accounting Review, vol. 15 no. 2
Type: Research Article
ISSN: 0114-0582

To view the access options for this content please click here
Article
Publication date: 4 February 2014

Yongduk Choi and Dongseop Lee

The aim of this paper was to examine the incremental validity of positive psychological capital (PsyCap) in predicting several important employee outcomes while…

Downloads
8256

Abstract

Purpose

The aim of this paper was to examine the incremental validity of positive psychological capital (PsyCap) in predicting several important employee outcomes while controlling for a full range of personality traits.

Design/methodology/approach

Using a cross-sectional field study design, the authors collected data from 373 employees in South Korea.

Findings

Hierarchical multiple regression analyses revealed that employees' PsyCap is related to their perceived performance, turnover intention, work happiness, and subjective well-being, even after controlling for the Big Five personality traits.

Research limitations/implications

By controlling for the Big Five traits, this study was able to evaluate the role of PsyCap more precisely. However, as the data were collected from the same source at one point in time, common method variance is a potential issue.

Practical implications

The findings suggest that managers need to focus on developing employees' PsyCap, given its unique effect on the outcome variables.

Social implications

By developing employees' PsyCap, organizations could turn work into a significant source of happiness and life satisfaction for their employees.

Originality/value

This study identified the broad and unique effect of PsyCap on work and life outcomes beyond personality traits.

Details

Journal of Managerial Psychology, vol. 29 no. 2
Type: Research Article
ISSN: 0268-3946

Keywords

To view the access options for this content please click here
Article
Publication date: 19 September 2019

Vlad Burtaverde and Dragos Iliescu

The purpose of this paper is to investigate the effect of both work-related and emic contextualization of personality measurement in the prediction of work-related outcomes.

Abstract

Purpose

The purpose of this paper is to investigate the effect of both work-related and emic contextualization of personality measurement in the prediction of work-related outcomes.

Design/methodology/approach

In total, 224 employees completed work-contextualized and non-contextualized Big Five model measures, as well as contextualized emic personality measures, together with a number of measures for work-related outcomes.

Findings

Results showed that, after controlling for demographic variables and non-contextualized etic factors, etic contextualized factors predicted occupational stress, work engagement, job satisfaction, work frustration, turnover intention, career satisfaction and organizational citizenship behavior. After controlling for demographic variables, non-contextualized etic factors and contextualized etic factors, emic contextualized personality factors predicted work engagement, job satisfaction, absenteeism, counterproductive workplace behaviors and organizational citizenship behaviors.

Research limitations/implications

The study has a number of limitations. First, the sample contained participants recruited from a low number of professional areas. Second, the sample consisted mostly of women, and relying on unbalanced samples may lead to construct irrelevant variance.

Practical implications

By using a combination of etic personality measures and contextualized emic personality measures, organizations can better predict a number of organizational outcomes related to extra-role performance, such as those considered in the present study.

Originality/value

This research showed that, in the case of personality assessment, using a double form of contextualization – frame of reference and culture – an increment in the prediction of organizational behaviors can be obtained.

Details

Career Development International, vol. 24 no. 7
Type: Research Article
ISSN: 1362-0436

Keywords

To view the access options for this content please click here
Article
Publication date: 26 July 2019

Kalpak K. Kulkarni, Arti D. Kalro and Dinesh Sharma

This study aims to investigate the influence of Big Five Personality traits (i.e. openness to experience, conscientiousness, extraversion, agreeableness and neuroticism…

Downloads
1209

Abstract

Purpose

This study aims to investigate the influence of Big Five Personality traits (i.e. openness to experience, conscientiousness, extraversion, agreeableness and neuroticism) on young consumers’ intentions to share branded viral video advertisements. Further, this study also demonstrates that the advertising appeal (informational versus emotional) used in the viral advertisement moderates the effects of specific personality traits on the sharing of viral ads.

Design/methodology/approach

A conceptual framework is proposed based on the Five-Factor Model of Personality (McCrae and John, 1992) and advertising effectiveness literature. Using experiments, responses from young consumers were collected and hypotheses were tested using hierarchical regression and ANOVA.

Findings

Results reveal that the two personality traits, extraversion and openness to experiences, are positively associated with consumers’ viral ad sharing intentions, whereas conscientiousness, agreeableness and neuroticism are not. Moreover, individuals scoring high on openness and extraversion prefer sharing branded viral ads containing informational appeal vis-ã-vis those containing emotional appeals.

Originality/value

Studies decoding the factors behind the success of viral advertisements have more often focussed on the ad content rather than on personality dimensions of the ad sharers. This study bridges this gap by investigating the influence of Big Five Personality traits on young consumers’ intention to forward viral ads, in interaction with ad appeal. Young consumers represent key audience segments consuming and sharing viral content online, and hence, it is important to have a deeper understanding of this market segment.

Details

Journal of Consumer Marketing, vol. 36 no. 6
Type: Research Article
ISSN: 0736-3761

Keywords

To view the access options for this content please click here
Article
Publication date: 12 September 2016

Stephen A. Woods, Fiona C. Patterson, Anna Koczwara and Juilitta A. Sofat

The aim of this paper is to examine the impact of personality traits of the Big Five model on training outcomes to help explain variation in training effectiveness.

Downloads
2229

Abstract

Purpose

The aim of this paper is to examine the impact of personality traits of the Big Five model on training outcomes to help explain variation in training effectiveness.

Design/methodology/approach

Associations of the Big Five with self-reported learning following training were tested in a pre- and post-design in a field sample of junior medical practitioners (N = 99), who attended a training workshop on self-awareness. Associations are reported of personality traits with post-training learning measured immediately following the workshop and one-month later controlling for pre-training learning.

Findings

Conscientiousness was related to post-training learning at both times. None of the remaining Big Five factors were associated with post-training learning.

Research limitations/implications

The study contributes to the literature on personality and training outcomes, clarifying the associations of traits with outcomes in a pre-and-post design. Although the study sample has limitations, the findings have implications for numerous lines of future research, in particular in understanding the role of training in relations of personality and job performance.

Practical implications

Practitioners should consider ways to encourage training participants to approach training conscientiously. Personality assessment might help people reflect on their approach to learning to adapt it during training.

Originality/value

No study has previously examined the role of personality traits in training outcomes using a pre- and post-design. The role of conscientiousness in workplace learning is underlined by the findings. While dimensions such as openness and extraversion may encourage people to participate in training, conscientiousness may make the difference in promoting internalized individual development and change following training.

Details

Journal of Workplace Learning, vol. 28 no. 7
Type: Research Article
ISSN: 1366-5626

Keywords

1 – 10 of over 74000