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1 – 10 of over 9000Darius J. Fatemi, John Hasseldine and Peggy A. Hite
This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the…
Abstract
This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.
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Martin Götz and Ernest H. O’Boyle
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…
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The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).
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Thomas J. Kniesner and W. Kip Viscusi
The most enduring measure of how individuals make personal decisions affecting their health and safety is the compensating wage differential for job safety risk revealed in the…
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The most enduring measure of how individuals make personal decisions affecting their health and safety is the compensating wage differential for job safety risk revealed in the labor market via hedonic equilibrium outcomes. The decisions in turn reveal the value of a statistical life (VSL), the value of a statistical injury (VSI), and the value of a statistical life year (VSLY), which have both mortality and morbidity aspects that we describe and apply here. All such tradeoff rates play important roles in policy decisions concerning improving individual welfare. Specifically, we explicate the recent empirical research on VSL and its related concepts and link the empirical results to the ongoing examinations of many government policies intended to improve individuals' health and longevity. We pay special attention to recent issues such as the COVID pandemic and newly emerging foci on distributional consequences concerning which demographic groups may benefit most from certain regulations.
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Bryan G. Cook, Lydia A. Beahm, Anna Moriah Myers, Victoria J. VanUitert and Sarah Emily Wilson
Scientific research provides a reliable means for developing and accumulating knowledge bases to guide policy and practice. However, evidence from meta-research and large-scale…
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Scientific research provides a reliable means for developing and accumulating knowledge bases to guide policy and practice. However, evidence from meta-research and large-scale replication projects suggests that the published research base likely reflects bias, which threatens the validity and credibility of research-based recommendations. Moreover, there is limited accessibility to research reports, which limits the impact and application of scientific research. In this chapter, we propose that open-science reforms, which aim to make the research process as open and transparent as possible, can be applied to help address these issues. We describe and discuss four open-science practices – preregistration and Registered Reports, open data and materials, open peer review, and open access and preprints – and propose that they may become one of the next big things in special education research.
Franziska Leutner, Reece Akhtar and Tomas Chamorro-Premuzic
Commentators express concern that when auditors investigate for but fail to detect fraud, jurors might effectively penalize the auditors for having investigated for the fraud…
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Commentators express concern that when auditors investigate for but fail to detect fraud, jurors might effectively penalize the auditors for having investigated for the fraud (AICPA, 2004; Coffee, 2004; Golden, Skalak, & Clayton, 2006). Consistent with these concerns, Reffett (2010) finds that, in a between-participants setting, evaluators in cases of undetected fraud are more likely to hold auditors liable for damages when the auditors identified the perpetrated fraud as a fraud risk and then investigated for the fraud, relative to when the auditors did neither. What remains unclear, however, is the extent to which identifying versus investigating fraud risks increases evaluators’ between-participants assessments of auditor liability. That is, when auditors investigate for, but fail to detect fraud, is the increase in evaluators’ liability assessments due to the fact that the auditors identified (i.e., were aware of) the fraud risk but did not detect the fraud, or that the auditors unsuccessfully investigated for the fraud (or both)? This study addresses these questions by reporting evidence that both identifying and investigating fraud risks can each, in isolation, increase evaluators’ perceptions of auditor negligence. The processes by which identifying and investigating fraud risks increase evaluators’ negligence verdicts, however, appear to differ.
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In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing professional…
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In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing professional accountants, study results show that organizational appeal is distinct from other influence tactics, is perceived to be used frequently by supervisors, and is effective at influencing subordinates. The organizational appeal influence tactic could be particularly useful in situations where accounting supervisors and managers use proactive tactics to influence others to complete tasks or make decisions; to influence outsiders (e.g., suppliers, clients, government agents) over whom they have little authority; and where other influence tactics are not effective or appropriate.
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