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1 – 10 of over 15000Based on self‐determination theory and social identity theory, the purpose of this paper is to investigate the role of social identity in buffering the effect of working pressure…
Abstract
Purpose
Based on self‐determination theory and social identity theory, the purpose of this paper is to investigate the role of social identity in buffering the effect of working pressure on the identified motivation (a kind of self‐determined motivation).
Design/methodology/approach
This was an experimental study. In a simulated work setting, the study operationalized social identity as having participants who perceived their belonging to one particular working unit, and working pressure as task deadline. A 2 (social identity salience: salient vs not salient)× 2 (task deadline: deadline vs no deadline) between‐subjects experiment was designed.
Findings
As expected, participants under the condition of task deadline reported less identified motivation, both at the individual and group levels, than did those under the condition without task deadline. Participants under the condition of social identity salient reported more group‐based identified motivation than did those under the condition of social identity not‐salient. Faced with task deadline, participants whose social identity was salient showed more group‐based identified motivation than did those whose social identity was not salient.
Research limitations/implications
This study was carried out in a simulated working situation, which may limit its ecological validity. Future studies have a focus on what will happen in real working contexts and continue to extend the current study theoretically.
Practical implications
The paper's findings suggest that managers motivate employees by emphasizing their perception of group‐membership (i.e. social identity). This strategy was consistent with traditional Chinese management thoughts and values.
Originality/value
The paper is original in bridging social identity theory and self‐determination theory, and putting forward a group‐level‐based extension of self‐determination theory. The paper establishes the causal relationships among social identity, task deadline and identifies motivation by using an experimental approach.
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Vincent Bicudo de Castro and VG Sridharan
This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing…
Abstract
Purpose
This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing empowerment-related discourse within the management control discipline.
Design/methodology/approach
To test the hypotheses derived from empowerment theory, this paper collects survey data from 103 middle-level managers. Using a path model that describes all the potential theoretical relations, this study tests the survey data using a boot-strapped linear regression approach.
Findings
This study finds evidence for both direct and indirect positive effects between access to information and subordinate managers’ performance, which supports the view that empowerment has a partial mediating effect on performance. The study also finds that though the effect of access to information on empowerment is not moderated by the specification of deadlines, empowerment is negatively affected when priorities change with new deadlines.
Originality/value
This study offers two new insights as follows: First, in addressing the concern relating to the lack of clarity in the extant literature on the role of empowerment, this study finds that empowerment partially mediates the relation between access to information and performance. Second, the study finds that time-based performance targets per se do not affect empowerment as much as the task uncertainty, which arises with frequent changes to such a target.
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Beth Vallen, Lauren G. Block and Eric Eisenstein
The purpose of this research is to explore how and why consumption behavior changes across time in reference to a temporal deadline, such as a meeting start time or scheduled…
Abstract
Purpose
The purpose of this research is to explore how and why consumption behavior changes across time in reference to a temporal deadline, such as a meeting start time or scheduled appointment.
Design/methodology/approach
The authors present findings from two experiments that manipulate distance to/from a deadline and assess behavioral intentions and consumer choice, both before a deadline is reached (i.e. the individual is early) and after a deadline has passed (i.e. the individual is late).
Findings
Results demonstrate that, while individuals are more likely to refrain from consumption in favor of being on time as a deadline approaches, they are more likely to engage in consumption activities once they have already missed their deadline. Support is shown for an underlying process of affect regulation; when they are late (vs on time), consumers are likely to regulate affect via the selection of more indulgent options.
Practical implications
These studies provide insight into the both the beneficial and detrimental nature of deadlines. Further, they provide insight as to how deadlines impact consumer behavior by demonstrating differential patterns of consumption based on whether an individual is early vs late.
Originality/value
Documenting the effect of meeting and missing deadlines on consumption contributes to the literature on time usage and offers insights into individuals’ efforts to prioritize multiple activities that conflict due to time constraints.
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The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed…
Abstract
Purpose
The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed within a shorter period as compared with regular accelerated filers due to the introduction of new deadline filing requirements by the SEC. The paper also examines whether large accelerated filers have shorter audit report deadline margins.
Design/methodology/approach
Using a sample of 7,129 firm-year observations over the period 2007-2013, an OLS regression model is applied by regressing audit report lags and audit report deadline margins on an indicator variable for large accelerated filers and a set of control variables.
Findings
Results indicate that audits of large accelerated filers have shorter audit report lags as compared with regular accelerated filers. Also, large accelerated filers have shorter audit report deadline margins as compared with regular accelerated filers. These results suggest that even though large accelerated filers’ audits are more complex by nature, auditors of these firms are under more pressure to complete their audits and issue their clients’ audit reports on time.
Research limitations/implications
While the control variables included in the models are all based on established theories and validated in prior research, there may still be some control variables that were excluded from the study’s models. Also, these results cannot be generalized beyond firms that are categorized as large accelerated filers or accelerated filers.
Practical/implications
Public accounting firms should be prepared to devote more resources to large accelerated filers’ clients. Also, regulators might need to reconsider revising the filing deadline requirements for the new category of large accelerated filers by weighing the pros against the cons of these new deadlines, as it appears that auditors of large accelerated filers need more time to complete their audits.
Originality/value
This study uses a new measuring tool in addition to audit report lags, which is the ‘audit report deadline margin’.
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Deborah Ancona and Mary J. Waller
Previous research suggests that teams pace their change either internally to coincide with the midpoint, deadline, or task phases, or externally by entraining to exogenous pacers…
Abstract
Previous research suggests that teams pace their change either internally to coincide with the midpoint, deadline, or task phases, or externally by entraining to exogenous pacers. Other research suggests that teams adapt to random environmental shocks. This paper investigates if, how, and when endogenous, exogenous, and random pacers affect the patterns of change in groups. We studied five software development teams during a turbulent two-year period. Our case studies and supporting analyses suggest that teams perform a “dance of entrainment”—simultaneously creating multiple rhythms and choreographing their activities to mesh with different pacers at different times.
Sarah Semon, Nicholas Catania, Danielle Lane and Jessica Hinton
Joe Cox, Jann Tosatto and Thang Nguyen
The authors investigate whether the individual “completion contributions” that enable online crowdfunding campaigns to meet or exceed their targets tend to be larger in relative…
Abstract
Purpose
The authors investigate whether the individual “completion contributions” that enable online crowdfunding campaigns to meet or exceed their targets tend to be larger in relative terms when made nearer to the funding deadline. As these contributions are likely to have a disproportionate impact upon campaign outcomes, the authors assess whether the investment patterns they observe are consistent with the theory of impact philanthropy.
Design/methodology/approach
The authors use campaign-level data incorporating observations on campaigns from reward (both all-or-nothing, AoN and keep-it-all, KiA), donation and equity-based platforms. To the knowledge of the authors, the coverage of the data is unparalleled elsewhere in the crowdfunding literature. Using these data, the authors analyze whether completion contributions tend to vary contingent upon both the proximity of the deadline and form of crowdfunding.
Findings
The authors find that completion contributions tend to vary significantly and positively with proximity to funding deadlines. The authors also find that this relationship tends to be more pronounced among AoN than for KiA campaigns, as well as for donation-based platforms compared with equity-based platforms. Altogether, the patterns of behavior observed are consistent with the theory of impact philanthropy.
Originality/value
The authors help develop a better understanding of the behaviors of contributors to online crowdfunding campaigns and whether those behaviors are consistent with altruistic motivations. The findings also have considerable value in understanding the non-financial factors associated with the informal financing of business startups.
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The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between…
Abstract
Purpose
The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between hardiness and accounting task performance is investigated across two scenarios in the presence of conscientiousness, a well‐documented predictor of performance (Barrick and Mount).
Design/methodology/approach
Subjects completed a bank reconciliation task with either an immediate deadline or a non‐immediate deadline. The personality traits were measured with scales from prior literature.
Findings
The relationship between the commitment dimension of hardiness and task performance was positive and significant in the presence of the immediate deadline, but not the non‐immediate deadline. Conversely, the conscientiousness‐task performance relationship was positive and significant under the non‐immediate deadline, but not the immediate deadline. Additional analysis revealed a significant association between commitment and detection of errors.
Research limitations/implications
Since task performance was measured in relation to one task, the generalizability of the results is limited. However, the results imply that hardiness serves as a relevant variable in cognitive performance models.
Practical implications
The hardiness trait appears to produce positive outcomes in the accounting environment. Accounting educators and firm leaders should understand how the trait is expressed and activated in order to train professionals on critical accounting and auditing tasks.
Originality/value
This paper provides new evidence about the benefits of the hardy personality in accounting settings. Additionally, the results offer a basis for researchers to incorporate hardiness as an individual difference in studies on auditor performance.
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Kam C. Chan, Samir El-Gazzar, Rudolph A. Jacob and Picheng Lee
The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and…
Abstract
Purpose
The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and factors relating to the filing lags.
Design/methodology/approach
The authors identified 338 firms that file 20-F reports with the SEC during the period of 2010 and 2011. The authors then used multivariate regressions to examine the effects of the shortened deadline on foreign firms’ filing practices and the factors associated with these practices. In the regression models, the authors also control for other firm characteristics that have shown to affect the filing lags of US firms such as firm performance, size, mergers and restructures, audit firm, compliance with internal control requirements under Sarbanes Oxley Act, internal control weaknesses, going concern audit opinion and operating complexity.
Findings
Based on a sample of 338 US-listed foreign firms, the results indicate that there is a significant reduction in the filing lags and a change in their distribution for fiscal year 2011, as compared to the preceding year, and as intended by the SEC. The authors also find that 20-F filing lags are negatively related to the use of International Financial Reporting Standards (IFRS) or US-GAAP in 20-F reports and use of the English language in foreign firms’ home countries.
Practical implications
The findings of this paper are of interest to accounting regulatory bodies including the SEC, US Financial Accounting Standards Board and the International Accounting Standards Board by showing that registrants respond positively to regulations intending to promote timeliness of accounting disclosures and reporting, although many firms may oppose them in the due process stage.
Originality/value
The authors contribute to the extant literature by providing new evidence that 20-F filing lags are negatively related to the use of IFRS or US-GAAP in 20-F reports, and the use of English language in foreign firms’ home countries.
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Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil
This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…
Abstract
Purpose
This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.
Design/methodology/approach
This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.
Findings
The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.
Originality/value
The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.
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