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Article
Publication date: 2 November 2020

Marcus Doxey and Robert Ewing

Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.

Abstract

Purpose

Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.

Design/methodology/approach

This paper uses a longitudinal quasi-experiment to compare current client employees' perceptions of the auditor with results from 1972.

Findings

Changes in client employees' perceptions of the audit, its usefulness and of auditor-client conflict suggest increases in auditor independence. However, this paper also finds that despite decades of efforts to strengthen auditor independence and skepticism, the primary analogy client employees apply to the external auditor remains “consultant”.

Practical implications

The findings contribute to the discussion of whether regulatory and standard changes in the audit environment have changed aspects of client employees' perceptions of auditors.

Originality/value

The paper contributes by presenting a unique approach to partially replicating a historic study using a quasi-experimental research design.

Details

American Journal of Business, vol. 36 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 29 March 2013

Candace L. Witherspoon, Jason Bergner, Cam Cockrell and Dan N. Stone

Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of

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Abstract

Purpose

Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of individuals' knowledge sharing (KS) intentions and behaviors in organizations.

Design/methodology/approach

The authors organize the knowledge sharing antecedents investigated in 46 studies (n≈10,487, median n=172) into three categories, i.e. knowledge sharer intention and attitude (four variables); rewards for KS (three variables); and organizational culture (nine variables).

Findings

Variables in all three antecedent categories positively contribute to KS intentions and behaviors; high between‐study variability exists, and the fail‐safe n statistic suggests the observed effects are robust against a “file drawer” (missing study) bias. Moderator results suggest that motivating KS is easier in collectivist, as opposed to individualist, cultures.

Research limitations/implications

In most of the studies included in this meta‐analysis, participants volunteered to share knowledge with researchers. Hence, an important threat to validity in the existing research is a potential “cooperation bias” in which participants likely overestimate their willingness to share knowledge. Future KS research should investigate the dark underbelly of knowledge activities in organizations, including investigations of knowledge hoarding, withholding of knowledge to gain personal advantage, and “contributing” worthless information to gain (through gaming) personal payoffs.

Originality/value

The meta‐analysis results herein contribute to the KS literature by identifying the determinants of KS, and an important potential limitation of much existing KS research.

Details

Journal of Knowledge Management, vol. 17 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 19 August 2022

Michele N. Medina-Craven, Kathryn Ostermeier, Pratigya Sigdyal and Benjamin David McLarty

The purpose of this study is to systematically examine and classify the multitude of personality traits that have emerged in the literature beyond the Big Five (Five…

Abstract

Purpose

The purpose of this study is to systematically examine and classify the multitude of personality traits that have emerged in the literature beyond the Big Five (Five Factor Model) since the turn of the 21st century. The authors argue that this represents a new phase of personality research that is characterized both by construct proliferation and a movement away from the Big Five and demonstrates how personality as a construct has substantially evolved in the 21st century.

Design/methodology/approach

The authors conducted a comprehensive, systematic review of personality research from 2000 to 2020 across 17 management and psychology journals. This search yielded 1,901 articles, of which 440 were relevant and subsequently coded for this review.

Findings

The review presented in this study uncovers 155 traits, beyond the Big Five, that have been explored, which the authors organize and analyze into 10 distinct categories. Each category comprises a definition, lists the included traits and highlights an exemplar construct. The authors also specify the significant research outcomes associated with each trait category.

Originality/value

This review categorizes the 155 personality traits that have emerged in the management and psychology literature that describe personality beyond the Big Five. Based on these findings, this study proposes new avenues for future research and offers insights into the future of the field as the concept of personality has shifted in the 21st century.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

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