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I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half…
Abstract
I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.
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This special “Anbar Abstracts” issue of the International Journal of Manpower is split into seven sections covering abstracts under the following headings: Human Resource…
Abstract
This special “Anbar Abstracts” issue of the International Journal of Manpower is split into seven sections covering abstracts under the following headings: Human Resource Management; Career Planning & Recruitment; Women/Dependant Care; Health & Safety ; Education &Training ; Industrial Relations & Participation ; Redundancy.
Barbara Whitaker Shimko and Marshall S. Swift
Because of the volatile business environment, organizations are in a state of unprecedented change, which numerous observers have called chaos. Under current, unstable, perhaps…
Abstract
Because of the volatile business environment, organizations are in a state of unprecedented change, which numerous observers have called chaos. Under current, unstable, perhaps chaotic, conditions, there is a window of opportunity for human resources (HR)/change leader professionals to step up to areas of conflict, chaos, and confusion in organizations. The opportunity currently available to HR professionals is obviously open to all stakeholders in organizations. Eventually someone will claim this opportunity. In changing, unpredictable, chaotic organizations, the HR groups stand out as likely claimants because of their generally applicable skill sets. However, this is a new, confrontational leadership role that HR personnel have not filled in the past. Some HR personnel will not be interested, some will not have what it takes. HR stars will definitely be “in the gate” and have what it takes. This paper describes how HR stars behave, and what they can accomplish in chaotic organizations.
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