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Book part
Publication date: 11 October 2021

Alan Reinstein, Eileen Z. Taylor and Cathleen L. Miller

Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its…

Abstract

Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies materiality in many contexts. For each, the authors provide guidance on how auditors might apply these lessons to improve their materiality judgments. The authors examine five areas where Judaic examples can inform modern auditing including: (1) considering both quantitative and qualitative measures; (2) recognizing that small quantitative changes can lead to material qualitative effects; (3) understanding that ignoring small issues can become a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria; and (5) prioritizing substance over form. In all examples, context is a critical factor to consider when applying materiality. These results should be of interest to auditors, financial statement users and others.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

Keywords

Book part
Publication date: 2 October 2003

David G. Allen earned his Ph.D. from the Beebe Institute of Personnel and Employment Relations at Georgia State University. He is an assistant professor of Management in the…

Abstract

David G. Allen earned his Ph.D. from the Beebe Institute of Personnel and Employment Relations at Georgia State University. He is an assistant professor of Management in the Fogelman College of Business and Economics at the University of Memphis. His current research interests include the flow of people into and out of organizations, and technology implications for human resource management.Michelle M. Arthur is an assistant professor in the Anderson Schools of Management at the University of New Mexico. She received her Ph.D. in Labor and Industrial Relations from the University of Illinois at Urbana-Champaign. Her current research focuses on diversity supporting human resource practices and firm-level outcomes.Murray R. Barrick is the Stanley M. Howe Leadership Chair at the Henry B. Tippie College of Business at the University of Iowa. He received his Ph.D. from the University of Akron in Industrial-Organizational Psychology. He was recognized with the “Outstanding Published Paper Award” in 1992 by the Scholarly Achievement Award Committee of the Human Resources Division of the Academy of Management, and in 2001, was the recipient of the Owens Scholarly Achievement Award from the Society of Industrial and Organizational Psychology (SIOP). In addition, in 1997, he was elected a fellow of SIOP. He also serves on the editorial boards of the Journal of Applied Psychology, Personnel Psychology, and has served on the Editorial Board of the Journal of Management.Ronald M. Bearden received his MS in Quantitative Psychology from the University of Wisconsin. He is currently a Personnel Research Psychologist with the Navy Personnel Research, Studies, & Technology (NPRST) Department, working in the area of selection and classification. He is the principal investigator for the Navy’s efforts to develop a mulitifaceted non-cognitive assessment battery that will be utilized for identifying Navy personnel likely to perform well in the recruiting environment. He has over twenty years of experience working in the area of large-scale Navy selection and classification research programs.Walter C. Borman received his Ph.D. in Industrial/Organizational Psychology from the University of California (Berkeley). He is currently CEO of Personnel Decisions Research Institutes and is a professor of Industrial-Organizational Psychology at the University of South Florida. He is a fellow of the Society for Industrial and Organizational Psychology, and in 1994–1995 served as President of the Society. Borman has written more than three hundred books, book chapters, journal articles, and conference papers. He recently co-edited the I/O volume of the Handbook of Psychology (Borman, Ilgen & Klimoski, 2003), and, with two PDRI colleagues, wrote the personnel selection chapter for the 1997 Annual Review of Psychology. He also has served on the editorial boards of several journals in the I/O field, including the Journal of Applied Psychology, Personnel Psychology, Human Performance, and the International Journal of Selection and Assessment. Dr. Borman’s areas of interest are performance measurement, personnel selection, job analysis, and assessment centers.Kenneth G. Brown is an assistant professor and Huneke Faculty Research Fellow at the Henry B. Tippie College of Business at the University of Iowa. He received his M.A. and Ph.D. in Industrial-Organizational Psychology from Michigan State University. Ken does research and consulting in the areas of technology-delivered training and knowledge transfer. For work in this area, Ken received the 2002 American Society of Training and Development and the 2003 Society of Human Resource Management Research Awards. He currently serves on the editorial board of the Journal of Management.Alison Cook is a doctoral candidate in Organizational Behavior at Purdue University. Her primary research interests include individual-level and firm-level outcomes of the work-family interface. Her other interests include organizational justice, gender, and diversity research.Brian R. Dineen received his Ph.D. in Human Resource Management/Organizational Behavior from the Max M. Fisher College of Business, The Ohio State University in 2003. Prior to his time in graduate school, he served four years as a Division Officer in the U.S. Navy. He is currently an assistant professor of Management in the Gatton College of Business and Economics at the University of Kentucky. His primary areas of interest include Internet-based recruitment and selection and the impact of team fluidity on team processes and outcomes. His work has appeared in the Journal of Applied Psychology, Public Personnel Management, and Journal of Management (forthcoming), and he has presented at national conferences such as the Society for Industrial and Organizational Psychology and the Academy of Management.William L. Farmer received his Ph.D. in Quantitative Psychology (with sub-specialization in Industrial-Organizational) from the University of Oklahoma. He is currently a Personnel Research Psychologist with the Navy Personnel Research, Studies, & Technology (NPRST) Department, working in the area of selection and classification. He is the program manager/principal investigator for the Navy’s efforts to develop a mulitifaceted non-cognitive assessment battery that will be utilized to improve the quality of enlisted selection and classification. He has over ten years of experience working in the area of large-scale employee selection programs.Kerri L. Ferstl earned her M.A. and Ph.D. degrees in Industrial-Organizational Psychology from the University of Minnesota. She is a senior research associate in the Minneapolis office of Personnel Decisions Research Institutes. She has worked with many public and private sector clients designing and implementing customized human resource tools for use in selection, development, promotion, and performance appraisal. Her work has appeared in Personnel Psychology and the Journal of Vocational Behavior.Rodger W. Griffeth earned his Ph.D. from the University of South Carolina. He is the Freeport-McMoran Chair of Human Resource Management at the University of New Orleans. His primary research interest is investigating employee turnover processes.Jerry W. Hedge earned his doctorate in I/O Psychology in 1982 from Old Dominion University. He has been involved in personnel research for more than 25 years. He has worked with both public and private sector clients designing, implementing, and evaluating numerous tools, systems, and techniques. He has extensive experience in job analysis and competency modeling; performance measurement; selection system development and validation; training program design, development and evaluation; and attitude assessment. Dr. Hedge is currently an independent consultant; during his career he has been employed by both public and private organizations, most recently serving as President and COO for Personnel Decisions Research Institute. Over the years, Dr. Hedge has stayed actively involved in conducting applied research, publishing his research in books and journals, and presenting regularly at professional conferences. He is a fellow of the Society for Industrial and Organizational Psychology and the American Psychological Association.Jennifer D. Kaufman earned her master’s and Ph.D. degrees in Industrial-Organizational Psychology from Tulane University. She has worked with law enforcement, the U.S. Navy, and the U.S. Army while employed as a Research Scientist with Personnel Decisions Research Institutes. As a Customer Leader now with DeCotiis Erhard Inc., Dr. Kaufman continues to partner with customers to develop selection and performance management systems. Dr. Kaufman received her Master’s degree and Ph.D. in Industrial/Organizational Psychology from Tulane University. Throughout her academic career, Dr. Kaufman has received academic awards, honors and fellowships, and was chosen for a two-year appointment as the Industrial/Organizational Psychology representative for the American Psychological Association’s Science Student Council which reports directly to the Board of Scientific Affairs. In addition, Dr. Kaufman’s research has been published in academic journals and books. Her research has also been presented at numerous national conferences such as the Society for Industrial and Organizational Psychology, the Academy of Management, and the Interdisciplinary Conference on Occupational Stress and Health.Timothy A. Judge is the Matherly-McKethan Eminent Scholar in Management at the University of Florida. He received his M.A. and Ph.D. from the University of Illinois at Urbana-Champaign. Tim’s research interests are in the areas of personality and individual differences, leadership and influence behaviors, internal and external staffing, and job attitudes. He is a SIOP and American Psychological Association Fellow. In 1995, Tim received the Ernest J. McCormick Award for Distinguished Early Career Contributions from the Society for Industrial and Organizational Psychology, and in 2001, he received the Larry L. Cummings Award for mid-career contributions from the Organizational Behavior Division of the Academy of Management. Tim currently sits on 6 editorial boards, including the Journal of Applied Psychology, Personnel Psychology, and Organizational Behavior and Human Decision Processes.Todd J. Maurer received his Ph.D. in industrial-organizational psychology from the University of Akron. He was employed at Georgia Institute of Technology and will join the faculty of Georgia State University in Fall 2003 as Professor of Management. In 2002 he won the Sidney A. Fine Award for Research on Analytic Strategies to Study Jobs from the Society for Industrial-Organizational Psychology (SIOP) and was elected to Fellow of SIOP in 2003. He has consulted or conducted applied research on issues including aging workers, employee testing and selection, learning and development, performance appraisal, job analysis, and legal concerns. Some of the research he has conducted has been supported by private organizations, the National Science Foundation, the National Institutes of Health and SIOP. He has served on the editorial boards of Personnel Psychology and Journal of Management.Raymond A. Noe is the Robert and Anne Hoyt Designated Professor of Management in the Department of Management and Human Resources at The Ohio State University. He received his BS in Psychology from The Ohio State University and his M.A. and Ph.D. in Psychology from Michigan State University. Professor Noe’s teaching and research interests are in Human Resource Management, Organizational Behavior, and Training and Development. He has published articles on training motivation, employee development, work and non-work issues, mentoring and team processes in the Academy of Management Journal, Academy of Management Review, Journal of Applied Psychology, Journal of Vocational Behavior, and Personnel Psychology. Professor Noe is currently on the editorial boards of Personnel Psychology, Academy of Management Learning and Education, Journal of Organizational Behavior, and Journal of Business and Psychology. Professor Noe has authored three textbooks, Fundamentals of Human Resource Management, Human Resource Management: Gaining a Competitive Advantage, and Employee Training and Development, all published with Irwin McGraw-Hill. He has received awards for his teaching and research excellence, including the Herbert G. Heneman Distinguished Teaching Award, the Ernest J. McCormick Award for Distinguished Early Career Contribution and election as a fellow of the Society for Industrial and Organizational Psychology, and the American Society for Training & Development Research Award in 2001.Robert W. Renn holds a doctorate in Business Administration from Georgia State University’s College of Business Administration. He is an associate professor of Management in the Fogelman College of Business and Economics at the University of Memphis. His dissertation research focused on job design and his current research interests center on improving work motivation and work performance through self-regulation, goal setting, performance feedback, and work design.Christina E. Shalley is a professor of Organizational Behavior and Human Resource Management in the DuPree College of Management at the Georgia Institute of Technology. She received her Ph.D. in Business Administration from the University of Illinois at Urbana-Champaign. Her current research interests include investigating the effects of various social and contextual factors on employees’ creativity and examining ways to structure jobs and the work environment to support creative and innovative work. She has published in such journals as Academy of Management Journal, Academy of Management Review, Journal of Applied Psychology, and Organizational Behavior and Human Decision Processes. She also serves on the editorial board of the Journal of Management.Kennon M. Sheldon is an associate professor of Social Psychology at the University of Missouri-Columbia. His primary research interests concern goals, motivation, psychological well-being, creativity, and the resolution of social dilemmas. He received a $30,000 Templeton Prize in 2002 for his contributions to the emerging field of “positive psychology.” Ken has published one book, Self-Determination Theory in the Clinic: Motivating Physical and Mental Health (Yale University Press, 2003), and has another book in press, Approaching Consilience: Exploring Optimal Human Being (Erlbaum Press, to appear in 2004).Bennett J. Tepper is a professor in and chair of the Department of Management in the Belk College of Business Administration at the University of North Carolina at Charlotte. He received his Ph.D. in Organizational Psychology from the University of Miami and served on the faculty of the University of Kentucky where he held Ashland Oil and Gatton Research Professorships. His research on organizational justice, leadership, and prosocial and antisocial organizational behavior has appeared in various outlets including the Academy of Management Journal, the Journal of Applied Psychology, and Organizational Behavior and Human Decision Processes.Daniel B. Turban is a professor of Management at the University of Missouri. He earned his M.A. and Ph.D. in Industrial-Organizational Psychology from the University of Houston. His current research interests include self-determination theory, recruitment processes and applicant attraction, and dyadic relationships in organizations. Dan has served on the editorial boards of Journal of Applied Psychology and Academy of Management Journal.Connie R. Wanberg is currently the Carlson Professor of Human Resources and Industrial Relations and an adjunct professor of Psychology at the University of Minnesota. She received her Ph.D. in Industrial/Organizational Psychology from Iowa State University in 1992. Her research has focused on issues such as unemployment, job-search behavior, career indecision, organizational change, employee socialization, and employee development, and has been funded by a variety of agencies including National Institute of Mental Health, Department of Labor, and the Society for Human Resource Management Foundation. She has consulted with a variety of government organizations and is on the editorial review boards of the Journal of Applied Psychology and Personnel Psychology.Elizabeth M. Weiss received her Master’s degree from the Georgia Institute of Technology in 2001 and is working on her Ph.D. Her research interests include employee learning and development and the role of technology in social science research. Her work on these and related topics has been published in Computers in Human Behavior and Behavior and Information Technology, and is soon to appear in Journal of Applied Psychology and Journal of Applied Social Psychology. She is currently working in the field of performance improvement and training development.Elizabeth T. Welsh is a Ph.D. student in Human Resources and Industrial Relations at the University of Minnesota. She also has a Masters in Business Administration from UCLA. Before returning to school, she was Vice-President of Human Resources for a software company. She has been a consultant and worked at companies including First Boston and Microsoft. Her research interests include employee development and staffing.Kimberly A. Wrenn earned her Master’s degree and is a Ph.D. candidate in Industrial-Organizational Psychology at Georgia Institute of Technology. She has published research in the areas of employee development and selection. She is employed at Management Psychology Group where she has conducted job/task analysis, test development, selection system development and validation, and 360-degree surveys.Kelly L. Zellars is an assistant professor of Management at the University of North Carolina at Charlotte. She received her bachelor’s and M.B.A. degrees from the University of Notre Dame, her M.S.T. from the University of Wisconsin-Milwaukee, and her Ph.D. in Business Administration from Florida State University. Dr. Zellars has focused her research interests in the areas of job stress and burnout, personality, and perceptions of fairness. She has published in journals such as Journal of Applied Psychology, Journal of Organizational Behavior, and Journal of Applied Social Psychology.Jing Zhou is an associate professor of Management and Mays Fellow in the Management Department at the Mays Business School at Texas A&M University. She received her Ph.D. degree from the University of Illinois at Urbana-Champaign. Her current research interests include contextual factors that promote or inhibit employee creative performance. She has published in such journals as Academy of Management Journal, Journal of Applied Psychology, Journal of Management, and Personnel Psychology. Currently, she serves on the editorial boards of Journal of Applied Psychology and Journal of Management. Beginning in fall 2003, she will join the Jones Graduate School of Management at Rice University as an associate professor of Management.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-84950-174-3

Abstract

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The Emerald Handbook of Work, Workplaces and Disruptive Issues in HRM
Type: Book
ISBN: 978-1-80071-780-0

Book part
Publication date: 27 November 2023

Beth Wood and Adelina Broadbridge

This chapter investigates the issue of tattoos and examines whether the presence of visible tattoos still influences front line workers' employment chances. It finds that…

Abstract

This chapter investigates the issue of tattoos and examines whether the presence of visible tattoos still influences front line workers' employment chances. It finds that irrespective of a general societal shift towards greater tattoo acceptance and integration into modern society, negative stereotypes about tattoos still exist. Acceptance of tattoos in the workplace was dependent on the nature, size and location of the tattoo, as well as the occupation in question, and individual customer characteristics. Respondents were generally more accepting of tattoos on people nowadays. However, there was concern that employees with visible tattoos may still face stigma in the workplace. The findings revealed that most people will cover up a tattoo during an interview out of fear of negative discrimination by the interviewer.

Details

The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

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Job Crafting
Type: Book
ISBN: 978-1-83867-222-5

Book part
Publication date: 25 November 2019

Jaco Lok, W. E. Douglas Creed and Rich DeJordy

The concept of (self-)identity has become increasingly central to institutional theory’s microfoundations, yet remains relatively underdeveloped. In this chapter, the authors use…

Abstract

The concept of (self-)identity has become increasingly central to institutional theory’s microfoundations, yet remains relatively underdeveloped. In this chapter, the authors use an autobiographical interview with a gay Protestant minister in the US to explore the role of narrative conventions in the construction of self-identity. The analysis of this chapter offers the basis for a new understanding of the relation between institutions, self-identity, and agency: how we agentically engage institutions depends not only on who we narrate ourselves to be, but also on how we narrate ourselves into being. This suggests that narration as a specific modality of micro-institutional processes has important performative effects.

Details

Microfoundations of Institutions
Type: Book
ISBN: 978-1-78769-127-8

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Book part
Publication date: 16 October 2015

Daniel Ames, Deborah L. Seifert and Jay Rich

In an experimental setting, we investigate the impact of religious social identity on whistle-blowing. We hypothesize and find that individuals are less likely to perceive others…

Abstract

In an experimental setting, we investigate the impact of religious social identity on whistle-blowing. We hypothesize and find that individuals are less likely to perceive others in their religious group as being behaving unethically. However, we find that once individuals perceive wrongdoing, they are incrementally more likely to whistle-blow when the perpetrator is a member of their religious group.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

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Book part
Publication date: 27 November 2023

Adelina Broadbridge

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Details

The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

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Coaching Winning Sales Teams
Type: Book
ISBN: 978-1-78973-488-1

Book part
Publication date: 9 May 2023

Gamze Güner Kibaroğlu, Bircan Güner and H. Nejat Basım

Research on the relationship between high job satisfaction human resources (HR) practices and work-related outcomes at the individual level rarely focuses on job crafting and…

Abstract

Research on the relationship between high job satisfaction human resources (HR) practices and work-related outcomes at the individual level rarely focuses on job crafting and levels of job passion. To fill this knowledge gap, we show how the relationships between perceived job passion by employees and the availability of HR practices and job satisfaction can vary in job crafting. Based on the job demands–resources (JD-R) perspective, this study was conducted primarily to test the effect of job crafting on the relationship between job passion and job satisfaction. Within the scope of the study, the mediator and moderator role of job crafting between these variables was investigated. The study was collected from 790 people working as blue collars in companies operating in the field of industry in Turkey by survey method. According to the findings of the study, it was observed that job crafting affects job satisfaction in the same direction. In addition to these, the partial mediator and moderator role of job crafting has been observed in the effect of job passion on job satisfaction. Considering these results, it has been observed that the passion for work of blue-collar employees affects job satisfaction. When job crafting is added to this effect, the intensity, strength, and direction of the effect between two variables can change. As a result of the study findings, it has been shown that managers and especially HR managers will strengthen the effect between job crafting and job satisfaction by ensuring the passion of blue-collar individuals.

Details

Management and Organizational Studies on Blue- and Gray-collar Workers: Diversity of Collars
Type: Book
ISBN: 978-1-80455-754-9

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