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This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to…
This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to be correlates of audit quality and by comparing city and county delay. Models of audit delay and audit fees are estimated using two-stage least squares regression. The study finds that audit delay is positively associated with correlates of audit quality and that cities experience less delay than do counties. The results indicate that, while audit fees have no explanatory power concerning audit delay, delay exerts a positive influence on fees.
Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends…
Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness to client, professionalism, understanding of client systems, and study of internal controls with perceived audit quality. Furthermore, auditee satisfaction was positively related to auditor expertise, responsiveness to client, audit manager involvement, understanding of client systems and study of internal controls. Big 5 firms were not associated with higher levels of perceived audit quality or auditee satisfaction, despite charging significantly higher audit fees.
Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the…
Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the Institutional economists and the impetus behind the field of labor economics. Yet today, his contributions appear as mere footnotes in the history of economic thought, when mentioned at all, despite the fact that in his professional and popular writings he tackled some of the most pressing problems of the day. The topics upon which he focused included bimetallism, price theory, methodology, the economics profession, socialism, syndicalism, scientific management, and trade unionism, the last being the field with which he is most closely associated. His work attracted the notice of some of the most famous economists of his time, including Frank Fetter, J. Laurence Laughlin, Thorstein Veblen, and John R. Commons. For all the promise, his suicide at the age of 48 ended what could have been a storied career. This paper is an attempt to resurrect Hoxie through a review of his life and work, placing him within the social and intellectual milieux of his time.
This chapter provides a contemporary view of state-of-the science research and thinking done in the areas of selection and classification. It takes as a starting point the…
This chapter provides a contemporary view of state-of-the science research and thinking done in the areas of selection and classification. It takes as a starting point the observation that the world of work is undergoing important changes that are likely to result in different occupational and organizational structures. In this context, we review recent research on criteria, especially models of job performance, followed by sections on predictors, including ability, personality, vocational interests, biodata, and situational judgment tests. The paper also discusses person-organization fit models, as alternatives or complements to the traditional person-job fit paradigm.
This paper aims to address the following question: Do consumer inferences of respect (disrespect) contribute to satisfaction (dissatisfaction)? The research question is…
This paper aims to address the following question: Do consumer inferences of respect (disrespect) contribute to satisfaction (dissatisfaction)? The research question is explored over two studies. The first aimed to test whether respect spontaneously emerged as an important component of consumer satisfaction. The second aimed to examine whether perceptions of respect could explain consumers’ satisfaction response beyond traditional antecedents of satisfaction (i.e. product and service factors, expectations).
The first (pilot) study examined whether respect/disrespect spontaneously emerged in written descriptions of highly satisfactory/dissatisfactory experiences (n = 356). The second (main) study used a survey methodology to test whether perceptions of respect could explain customer satisfaction beyond traditional antecedents (n = 2,641 plus n = 398).
Drawing on theories from social psychology and organizational justice, the current study argues that perceived respect, as inferred by customers from elements of their interactions with organizations, may also be critically involved in the satisfaction response.
Conceptually, the findings place respect as a central antecedent among satisfaction determinants.
Practically, this research underscores the importance of enacting respect and avoiding actions that communicate disrespect because of their effect on satisfaction.
Customer satisfaction is critically important to organizations and so a great deal of research or work has sought to understand its causes – traditionally product performance, service quality and expectations. This current work, or This current research argues that inferred respect, as an indicator of the extent to which people perceive they are valued, should have an important, and general, influence on satisfaction that goes beyond what traditional determinants of satisfaction can explain.
Teenagers are typically described as impulsive and risk taking. Yet recent research shows that this observation does not hold in all contexts. Rather, adolescents show…
Teenagers are typically described as impulsive and risk taking. Yet recent research shows that this observation does not hold in all contexts. Rather, adolescents show higher impulsivity and risk taking than children or adults in affective contexts. Motivational and affective processes are therefore of particular interest when trying to understand typical adolescent behavior. Additionally, pubertal hormones are hypothesized to play a special role in adolescents’ motivated decision making. However, evidence for the mechanisms underlying this relationship is sparse. In this chapter, we aim to integrate findings from human and animal studies in order to elucidate the specific impact of pubertal hormones on motivational processes in adolescence. Against this background, we critically discuss and reinterpret recent findings in psychology and neuroscience, speculate about underlying mechanisms, and suggest new approaches for future studies of adolescent behavior.
A core concept of work–home interface research is boundary permeability – the frequency with which elements from one domain cross, or permeate, the boundary of another…
A core concept of work–home interface research is boundary permeability – the frequency with which elements from one domain cross, or permeate, the boundary of another domain. Yet, there remains ambiguity as to what these elements are and how these permeations impact important outcomes such as role satisfaction and role performance. The authors introduce a multidimensional perspective of work–home boundary permeability, identifying five forms of boundary permeation: task, psychological, role referencing, object, and people. Furthermore, based on the notion that employee control over boundary permeability behavior is the key to achieving role satisfaction and role performance, the authors examine how organizations’ HR practices, leadership, and norms impact employee control over boundary permeability in the work and home domains. The authors conclude with an agenda for future research.
In this study, we focus on consumer perceptions of cryptocurrencies. We hypothesize that knowledge of cryptocurrencies, trust in government, and the speed of transactions…
In this study, we focus on consumer perceptions of cryptocurrencies. We hypothesize that knowledge of cryptocurrencies, trust in government, and the speed of transactions are the main factors contributing to consumers' trust in cryptocurrencies.
451 MTurk workers, a convenient sample incentivized with a small monetary payment, participated in a cross-sectional online study with cryptocurrencies serving as the focal product category.
We obtained support for our hypothesized notion that knowledge of cryptocurrencies, trust in government, and the speed of transactions are the main factors contributing to consumers' trust in cryptocurrencies. Our research makes several important theoretical contributions. First, we demonstrate that consumers who understand and know how cryptocurrencies work are more likely to trust and invest in the currency. Next, we demonstrate that consumers are more likely to trust cryptocurrencies and their peer-to-peer transactions if, preferably, they take place via a central issuer and are regulated by their respective governments.
This study is the first known paper to focus on cryptocurrencies from the consumers' perspective. Next, we identify key antecedents of trust towards cryptocurrencies. Second, we reveal the role of government concerning cryptocurrencies. Finally, FinTech firms and banks (should they choose to enter the cryptocurrency market) need not spend time and money on marketing, advertising, and promotions in order to try to allay consumers' anxiety when it comes to their uptake in the different digital currencies. Rather, this would allow the FinTech firms and banks to allocate resources to focus their attention on marketing, advertising and promoting the factors (i.e. knowledge, trust in government, and speed of transaction) that drive intent to invest in cryptocurrencies.