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This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).

The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.

The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.

This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).

Employing cognitive dissonance theory, this study examines how consumers’ preexisting attitudes toward an issue, value involvement with the issue and consumer-company identification (CCI) influence their reactions to corporate social advocacy (CSA) through cognitive dissonance.

Study 1 conducted a 2 (CSA position: pro vs anti) × 3 (preexisting issue attitude: pro vs neutral vs anti) online quasi-experiment. The CSA messages were created in the context of same-sex marriage(s). Study 2 tested the hypotheses using an online survey in the context of gun control.

The results indicated that a conflict between consumers’ preexisting attitudes and a corporation’s stance on a controversial issue led to cognitive dissonance, which further led to consumers’ perceptions of the corporation being biased in both studies. Study 1 and Study 2 suggested a mixed effect of cognitive dissonance on participants’ inclination to disidentify with the corporation. Preexisting CCI appeared to have a direct negative influence on cognitive dissonance; however, value involvement and preexisting CCI were not found to significantly enhance the influence of consumers’ attitudes toward CSA on cognitive dissonance.

The study first extended the theoretical discussion of cognitive dissonance to a trendy strategic communication context. The results help public relations practitioners to better understand the segmented public groups and the risk of taking a stance on controversial issues.

For the developed economies in Europe, to which refugees move, and as refugees’ enterprising expectations evolve, emerging cognitive factors have become closely intertwined with their post-arrival encounters. However, the link between refugees’ social cognition and entrepreneurship commitment tends to be overlooked. This paper aims to join the international debates regarding cognitions of refugee entrepreneurship and explain the bewildering effects of refugees’ social cognitive dissonance on refugee business support.

This paper reviews the extant knowledge of refugee entrepreneurship and refugee business support. It synthesizes the literature on cognitive dissonance, multiple embeddedness and hospitality to inform a conceptual model and explain the ramifications of refugees’ entrepreneurial cognition on refugee business support and how public attitudes in the destination transform accordingly.

This paper illustrates the prevalent imbalance between the provision of support and refugees’ anticipations in developed economies. A conceptual toolkit is framed to disclose the succeeding influence of cognitive dissonance on the performances of refugee business support. This framework indicates that the cognitive dissonance could elicit heterogeneous aftermath of refugee business support service, resulting in a deteriorated/ameliorated hospitality context.

This conceptual toolkit unfolds cognitive ingredients in the refugee entrepreneurship journey, providing a framework for understanding refugee business support and the formation of hospitality under cognitive dissonance. Practically, it is conducive to policymakers nurturing rational refugee anticipation, enacting inclusive business support and enhancing hospitality in the host country.

The purpose of this paper is to explore the possible consequences of the intra-individual level-based perceptions of participative, supportive and instrumental leadership styles and the dissonance factors of leadership styles perceptions on employee engagement using the information-processing and connectionist perspectives of leadership perceptions.

Hypotheses relating to direct and moderated effects of perceptions of leadership styles on employee engagement were tested using a two-stage intra-individual level study (n=172 in each stage). Hierarchical regression analysis was used to test the hypotheses.

The findings revealed that perceptions of preferred and experienced supportive leadership styles are individually important predictors of employee engagement. It was also revealed that differentiated leadership styles have stronger (complementary) effect on employee engagement when the perceptions of experienced participative and supportive leadership styles were aligned with perceptions of respective preferred leadership styles. Furthermore, it was also found that the low level compared to the high level of dissonance factor or the difference between preferred and experienced instrumental leadership style acted as a complementer on employee engagement.

This study has made contributions to facilitate scholars to build better information-processing models and implicit theories for differentiated leadership and employee engagement links. Finally, the study provides new information on the consequence of perceptions of leadership style and the dissonance factor of leadership perceptions on followers’ actions such as employee engagement.

This will be the first empirical study examining the relationships between the dissonance factor of leadership perceptions of participative, supportive and instrumental styles and employee engagement.

With the rise in public awareness of corporate social responsibility, business leaders are increasingly expected to recognize the needs and demands of multiple stakeholders. There may, however, be unintended consequences of this expectation for organizational managers who engage these needs and demands with a high level of moral attentiveness. This study aims to investigate the indirect effect of managerial moral attentiveness on managerial turnover intent, serially mediated by moral dissonance and moral stress.

Multi-phase survey data were collected from 130 managers within a large sales organization regarding experiences of moral dissonance and moral stress. The authors analyzed the relation of these experiences to measures of moral attentiveness and turnover intent using structural equation modeling.

Results support a serial mediation model, with a positive, indirect effect between moral attentiveness and turnover intent among managers through moral dissonance and moral stress. Overall, the results suggest that expecting business leaders to be morally attentive may result in greater moral dissonance and moral stress, potentially impacting their intentions to stay with the organization.

Implementing positive practices toward processing moral dissonance and reducing moral stress may be a mechanism toward retaining ethically inclined organizational leaders.

This study is the first to identify moral attentiveness as an antecedent to turnover intent within managers. It also establishes the serial mechanisms of moral dissonance and moral stress and provides suggestions on how to retain morally attentive managers by actively managing those mechanisms.

The purpose of this paper is to investigate new hypotheses regarding potential correlates and underpinnings of emotional dissonance experienced in call centre work. It is argued that prior attempts to measure emotional dissonance are incomplete because such measures often do not specify which emotions are actually not shown (e.g. faked, suppressed, veiled) during work.

A field study with 161 call centre agents was conducted. Positive affectivity (PA), negative affectivity (NA) of agents and customer verbal aggression were conceptualized as correlates of emotional dissonance, whereas job satisfaction, health disorders and burnout were assessed as indicators of agents' work motivation and well‐being. To investigate the emotional underpinnings of emotional dissonance the Frankfurt Emotion Work Scales (FEWS) was used and, in addition, agents were asked to report frequency, intensity and “not showing” of 15 separate emotions.

The results show that emotional dissonance was associated with lower work motivation and well‐being. Moreover, NA and customer aggression correlated positively whereas PA correlated negatively with emotional dissonance. Emotional dissonance measured with the FEWS was significantly related to the frequency of longing, the intensity of anger and the not showing of boredom, affection and anger.

The findings support the construct validity of the FEWS. However, based on correlations with agents' self‐rated ability to perform on a high level and interactions between NA and customer aggression that emerged only when emotion‐specific dissonance measures were analyzed, this paper suggests combining emotion‐specific dissonance measures with the FEWS in future research.

The research objective of this paper is to study the broad context of emotional labor and dissonance and its importance to service marketing. This knowledge would provide a better understanding of the factors that contribute to job performance and job satisfaction amongst high contact service workers.

A literature review is used to define and set out the main conceptual framework and propositions for further research.

Three key hypotheses divided into six sub parts are set out to test the relationships between emotional dissonance and customer orientation, job satisfaction and performance.

The study should be extended beyond the conceptual stage by the conduct of empirical research across high contact service workers in different businesses and industries and also to explore the role of geographical and cultural settings on emotional dissonance.

The managerial implications would extend to improving the recruitment of customer service employees and evaluating the effectiveness of staff training programs. It would also develop among human resources personnel a good understanding of the role of emotional dissonance and its contribution to employees' job satisfaction and performance.

This paper fills a gap in knowledge on the role of emotional dissonance among high contact service workers. It provides a sound multi disciplinary framework for the study of emotional dissonance in service marketing.

The concept of reference price is a well‐established phenomenon in the marketing and consumer behavior literature. Given this, we investigate what happens when consumers, given a particular reference price, encounter unexpected prices. It is proposed that the theory of dissonance reduction provides a framework for studying situations in which consumers’ encountered prices are significantly different from their expectations. The three modes of dissonance reduction proposed: to change one’s attitude or cognition, to seek consonant information, and to trivialize some element of the dissonant relationship are demonstrated through theoretical interpretation and illustrated with in‐depth interviews.

The central purpose of this study is to develop and test a model which examines the effects of customer verbal aggression on emotional dissonance, emotional exhaustion, and job outcomes such as service recovery performance, job satisfaction, and turnover intentions. The model also investigates the impact of emotional dissonance on emotional exhaustion and the effects of emotional dissonance and exhaustion on the above‐mentioned job outcomes.

Data were gathered from a sample of frontline hotel employees in Northern Cyprus via self‐administered questionnaires. A total number of 204 questionnaires were obtained.

As hypothesized, emotional dissonance and emotional exhaustion were found to be significant outcomes of customer verbal aggression. The results demonstrated that emotional dissonance amplified exhaustion. The results further revealed that customer verbal aggression and emotional dissonance intensified turnover intentions. As expected, emotional exhaustion reduced service recovery performance and job satisfaction and aggravated turnover intentions.

The cross‐sectional design of the study constrains the ability to make causal inferences. Therefore, future studies using longitudinal designs would be beneficial in establishing causal relationships. Although the paper controlled for common method bias via Harman's single‐factor test, future studies using multiple sources for data collection would minimize such a problem.

Hotel managers need to arrange training programmes to enable their employees to cope with the actions of boisterous and boorish customers. Having empowerment in the workplace seems to be an important weapon in managing such customers. In addition, managers should recruit and select the most suitable individuals for frontline service positions so that such employees can cope with difficulties associated with customer verbal aggression, emotional dissonance, and emotional exhaustion.

Empirical evidence pertaining to the consequences of customer verbal aggression in the hospitality management and marketing literatures is meagre. Thus the study partially fills this gap in the research stream of customer verbal aggression.

Using the Job Demands‐Resources (JD‐R) model as the theoretical framework, the purpose of this study is to develop and test a research model that investigates the moderating role of perceived organizational support and job autonomy on the relationships between emotional dissonance and exhaustion and disengagement. The model also seeks to test the impact of emotional dissonance on exhaustion and disengagement.

Data for this empirical investigation were gathered from a sample of full‐time frontline hotel employees in Ankara, the capital city of Turkey. Respondents self‐administered the questionnaires. A total number of 620 questionnaires were obtained.

Results based on hierarchical regression analysis reveal that emotional dissonance intensifies exhaustion and disengagement. Results also demonstrate that perceived organizational support and job autonomy buffer the impact of emotional dissonance on disengagement.

Future studies should use longitudinal data to establish causal relationships among the study variables. Although common method bias was controlled via Harman's single‐factor test using confirmatory factor analysis, in future studies it would be beneficial to collect data from multiple sources to minimize this potential threat.

There is a need for effective and continuous training programs for frontline employees to learn how to cope with emotionally demanding interactions with customers in the service encounter. Hotel managers should employ mentors and/or benefit from the existing successful more experienced senior employees as mentors to provide professional assistance to less experienced junior employees for the alleviation of emotional dissonance and burnout. In addition, supervisors should be trained to learn how to provide assistance for front‐line employees to reduce emotional dissonance and disengagement. Having jobs with adequate autonomy in the workplace could help such front‐line employees to decrease emotional dissonance and experience less disengagement.

Empirical research pertaining to the moderators of emotional dissonance in the hospitality management and marketing literatures is sparse. Hence, based on the precepts of the JD‐R model, this study aims to fill this void.