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1 – 10 of 337
Open Access
Article
Publication date: 13 October 2022

Alice Annelin

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender…

2944

Abstract

Purpose

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.

Design/methodology/approach

A questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.

Findings

Audit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.

Originality/value

With a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).

Details

Managerial Auditing Journal, vol. 38 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 21 September 2022

Pendo Shukrani Kasoga and Amani Gration Tegambwage

The purpose of the paper is to examine the financial management behavior (FMB) mediation mechanism in self-control, optimism, deliberative thinking and investment decisions in the…

2769

Abstract

Purpose

The purpose of the paper is to examine the financial management behavior (FMB) mediation mechanism in self-control, optimism, deliberative thinking and investment decisions in the Tanzanian stock market.

Design/methodology/approach

A sample of 268 individual investors in the Tanzanian stock market was obtained through questionnaires. The data were analyzed using structural equation modeling.

Findings

The findings show that self-control, optimism and deliberative thinking are significantly and positively related to FMB and investment decisions. The findings also confirmed the mediating role of FMB in the influence of self-control, optimism and deliberative thinking on investment decisions among Tanzanian individual investors. These findings imply that people with good self-control, optimistic and deliberative thinking are more likely to save money, have better FMB and prefer to make investment decisions.

Research limitations/implications

The study deals with individual investors. Future research could examine the effects of psychological traits on investment decisions by adding or modifying the items of particular constructs and studying institutional investors.

Practical implications

Individual investors can use the information to study and evaluate their financial behavior and stock investment decisions. This research can be used by security firms to better understand investor behavior, forecast future market trends and advice investors. Individual investors require psychological features to manage their behavior in various aspects, ranging from affective behavior to cognition, which are relevant for investing decisions.

Originality/value

Few studies have examined the influence of self-control, optimism and deliberative thinking on the investment decisions of individual investors. The unique empirical analysis developed in this paper is that it examines the mediation mechanisms of FMB with respect to self-control, optimism and deliberative thinking and investment decisions among individual investors in the Tanzanian stock market.

Details

Journal of Money and Business, vol. 2 no. 2
Type: Research Article
ISSN: 2634-2596

Keywords

Open Access
Article
Publication date: 30 January 2024

Justice Mensah, Kwesi Amponsah-Tawiah and Nana Kojo Ayimadu Baafi

This study aims to extend the literature on psychological contracts, employee mental health, self-control and equity sensitivity among employees in Ghana.

Abstract

Purpose

This study aims to extend the literature on psychological contracts, employee mental health, self-control and equity sensitivity among employees in Ghana.

Design/methodology/approach

Data for this study came from a sample of 484 employees from an organisation in the telecommunication sector of Ghana. The details of the study were discussed with employees after which they were given the choice to participate in the study.

Findings

The present study found that psychological contract breach is directly associated with mental health and indirectly related to mental health through equity sensitivity and self-control.

Originality/value

The findings suggest that psychological contracts are important aspects of the employment relationship that could be used to enhance employee mental health. Furthermore, enhancing employees’ self-control and resolving issues of individuals high on equity sensitivity are effective ways that organisations can deploy to sustain mental health in the face of psychological contract breaches.

Details

Organization Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2753-8567

Keywords

Open Access
Article
Publication date: 12 February 2019

Deybbi Cuéllar-Molina, Antonia Mercedes García-Cabrera and Ma de la Cruz Déniz-Déniz

The purpose of this paper is to examine the influence of the emotional intelligence (EI) of the person in charge of making human resource management (HRM) decisions on the…

15459

Abstract

Purpose

The purpose of this paper is to examine the influence of the emotional intelligence (EI) of the person in charge of making human resource management (HRM) decisions on the adoption of high-performance human resource (HR) practices in small- and medium-sized enterprises (SMEs).

Design/methodology/approach

This study takes evidences from 157 HR decision makers in SMEs who autonomously make the decisions in the HR area and were responsible for the HR practices in their firm. The authors used multiple linear regression analysis to test the hypotheses.

Findings

Results show that both the EI and the different EI competencies of which it is comprised affect the adoption of various HR practices. Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

Research limitations/implications

First, the sample of firms the authors studied is limited to a specific geographic area in one country – Spain (Canary Islands) – that will necessarily limit generalisation of the results obtained to other populations of SMEs. Researchers should replicate the current model in other geographic areas. Second, and with regard the methodology, researchers could explore other tools to measure EI and emotional competencies. It would be interesting to measure this construct using qualitative analytical techniques, with 360 – or 180 – degree tools. Finally, the current study is cross-sectional in nature, which limits our ability to draw causal inferences from the data. This cross-sectional design prevents us, for example, from analysing EI’s influence on the continued development of high-performance HR practices over time. Future research using longitudinal methodologies to study these variables could provide additional advances in this area. This work makes important contributions to both the literature and the business world. With regard to the theoretical implications, results confirm that EI as a whole, as well as in terms of its specific emotional competencies, affects the decision making related to the adoption of high-performance HR practices, which is known to contribute to the organisational performance.

Practical implications

With regard its practical implications, SMEs’ owners-managers and HR practitioners may find our results and conclusions interesting. Indeed, recommendations in business management have often been accompanied by new approaches in HRM (Kent, 2005), as this study proposes. In particular, managers will find evidence of how a decision-maker’s higher EI propitiates the adoption of high-performance HR practices, thus being able to improve HRM in their SMEs. Moreover, managers will obtain guidance on which emotional competencies are the most important for adopting each HR practice, and so find greater success in their HRM roles. SMEs could organise programmes to develop the HR decision-maker’s emotional competencies, as large firms do for their executives.

Originality/value

Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

Details

European Journal of Management and Business Economics, vol. 28 no. 1
Type: Research Article
ISSN: 2444-8494

Keywords

Content available
Book part
Publication date: 11 June 2021

Abstract

Details

Enterprise and Economic Development in Africa
Type: Book
ISBN: 978-1-80071-323-9

Content available
Article
Publication date: 1 February 2013

Carol A. Ireland and Neil Gredecki

81

Abstract

Details

The Journal of Forensic Practice, vol. 15 no. 2
Type: Research Article
ISSN: 2050-8794

Open Access
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.

9459

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

Content available
Book part
Publication date: 11 June 2021

Abstract

Details

Enterprise and Economic Development in Africa
Type: Book
ISBN: 978-1-80071-323-9

Abstract

Details

Journal of Criminal Psychology, vol. 9 no. 4
Type: Research Article
ISSN: 2009-3829

Open Access
Article
Publication date: 7 January 2019

Monica T. Whitty

This paper aims to develop a theoretical framework to predict susceptibility to cyber-fraud victimhood.

12440

Abstract

Purpose

This paper aims to develop a theoretical framework to predict susceptibility to cyber-fraud victimhood.

Design/methodology/approach

A survey was constructed to examine whether personality, socio-demographic characteristics and online routine activities predicted one-off and repeat victimhood of cyber-fraud. Overall, 11,780 participants completed a survey (one-off victims, N = 728; repeat victims = 329).

Findings

The final saturated model revealed that psychological and socio-demographic characteristics and online routine activities should be considered when predicting victimhood. Consistent with the hypotheses, victims of cyber-frauds were more likely to be older, score high on impulsivity measures of urgency and sensation seeking, score high on addictive measures and engage in more frequent routine activities that place them at great risk of becoming scammed. There was little distinction between one-off and repeat victims of cyber-frauds.

Originality/value

This work uniquely combines psychological, socio-demographic and online behaviours to develop a comprehensive theoretical framework to predict susceptibility to cyber-frauds. Importantly, the work here challenges the current utility of government websites to protect users from becoming scammed and provides insights into methods that might be used to protect users from becoming scammed.

Details

Journal of Financial Crime, vol. 26 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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