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Article
Publication date: 17 September 2024

Qiao Xu, Lele Chen and Rachana Kalelkar

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in…

Abstract

Purpose

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in real time and influences their cognitive ability, making it a powerful tool for assessing their mood. This study aims to use music sentiment as a proxy for auditors’ mood and explore its impact on audit quality.

Design/methodology/approach

A sample of the US firms from 2017 to 2020 is used in the study. The authors apply the ordinary least squares regressions and the logit regressions to the audit quality models. The authors use absolute discretionary accruals and the propensity to meet or beat earnings forecasts as proxies for audit quality and calculate a stream-weighted average sentiment measure for Spotify’s Top-200 songs of each day during the audit period of a client firm to capture the sentiment of auditors.

Findings

The authors find that music sentiment is positively associated with audit quality. The result is consistent with the mood maintenance hypothesis, which suggests that a positive mood can induce auditors to be more careful in risky situations. Furthermore, the result is robust to various sensitivity analyses.

Originality/value

The study contributes to the scarce literature that focuses on auditors’ emotional state and highlights the importance of monitoring auditor mindset during the audit period.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 31 May 2024

Md Washim Raja, David Allan and Chinmoy Bandyopadhyay

This paper aims to provide a comprehensive framework on how and when musical elements such as keys, complexity, tempo and volume influence consumers’ mood, attention, information…

Abstract

Purpose

This paper aims to provide a comprehensive framework on how and when musical elements such as keys, complexity, tempo and volume influence consumers’ mood, attention, information recall, product evaluation and purchase decisions in the context of retail therapy.

Design/methodology/approach

This paper builds on a critical literature review to develop a conceptual framework and formulate relevant propositions, leveraging self-regulation and self-control theories.

Findings

Through our analysis of these studies, we found that in musical retail therapy, minor keys paired with high complexity can intensify negative moods and negative product evaluation. Conversely, major keys combined with low complexity can moderate negative and positive moods, leading to positive product evaluations. We argue that high tempo and high volume can invoke high arousal and low impulse control, leading to low attention and low recall. This subsequently moderates the negative mood, resulting in weak negative product evaluation. Low tempo and low volume, however, invoke low arousal and high impulse control, leading to high attention and high recall, which moderates negative mood and negative product evaluation.

Originality/value

Reflecting on the limitations of the existing studies, this conceptual work proposes a comprehensive theoretical framework for understanding the significance of musical elements in retail therapy that can enhance consumers moods and experiences. Further, the current paper is different from the existing literature in that it helps academic researchers and marketers understand different ways to use musical elements that can positively affect consumer behavior in a complex situation like retail therapy.

Details

Marketing Intelligence & Planning, vol. 42 no. 4
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 14 May 2024

Manuel Cuadrado-García, Maja Šerić and Juan D. Montoro-Pons

This paper aims to analyze the relationship between watching dance and mood enhancement considering potential differences across gender and age brackets.

Abstract

Purpose

This paper aims to analyze the relationship between watching dance and mood enhancement considering potential differences across gender and age brackets.

Design/methodology/approach

Exploratory research was undertaken through a personal survey, using a structured questionnaire on a large sample of young participants between 18 and 35 years old, split into generational cohorts (Millennials or Generation Y and Centennials or Generation Z). Quota sampling (gender and age) was the method used to select respondents.

Findings

Results show that after watching dance, more positive mood changes were observed in general. However, they were stronger among women and younger Millennials. These findings are important as they open a new area of study; show the effects of culture on people; and help design programming strategies to enlarge audiences.

Originality/value

The effects of specific forms of arts and cultural participation on people’s moods have been analyzed from a diversity of disciplines. In the case of dance, studies have tested this relation among practitioners (active participants) but not among viewers (attendees) as this paper does.

Details

Arts and the Market, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4945

Keywords

Book part
Publication date: 1 September 2014

Yujie Zhan, Mo Wang and Junqi Shi

Drawing on affect-based mechanisms, this chapter describes two forms of customer mistreatment, aggressive and demanding mistreatment. Tests are conducted of their lagged effects…

Abstract

Drawing on affect-based mechanisms, this chapter describes two forms of customer mistreatment, aggressive and demanding mistreatment. Tests are conducted of their lagged effects in predicting within-person fluctuation of employees’ negative mood, as well as the moderating roles of employees’ emotion regulation after work (i.e., rumination and social sharing). 1,185 daily surveys were collected from 149 Chinese customer service representatives from a call center for eight weekdays. Results supported the main effects of both forms of customer mistreatment and partly supported the moderating roles of rumination in strengthening the impacts of customer mistreatment. Implications and limitations are discussed.

Details

Individual Sources, Dynamics, and Expressions of Emotion
Type: Book
ISBN: 978-1-78190-889-1

Keywords

Book part
Publication date: 16 August 2007

Jennifer M. George and Eden B. King

We propose that group affective tone may be dysfunctional for teams faced with complex, equivocal, and dynamically changing tasks and environments. Group affective tone (and in…

Abstract

We propose that group affective tone may be dysfunctional for teams faced with complex, equivocal, and dynamically changing tasks and environments. Group affective tone (and in particular, a positive affective tone) may exacerbate pre-existing tendencies of teams to develop a single-shared reality that team members confidently believe to be valid and to be prone to group-centrism. Alternatively, heterogeneity in member mood states within teams may lead to the development of multiple-shared realities that reflect the equivocality of the teams’ tasks and circumstances and other functional outcomes (e.g., multiple perspectives and minority dissent), which ultimately may enhance team effectiveness.

Details

Affect and Groups
Type: Book
ISBN: 978-0-7623-1413-3

Book part
Publication date: 8 July 2010

March L. To, Neal M. Ashkanasy, Cynthia D. Fisher and Patricia A. Rowe

In this chapter, we seek to resolve the long-running controversy as to whether moods foster or inhibit creativity. We base our arguments on a new theory, which we refer to as…

Abstract

In this chapter, we seek to resolve the long-running controversy as to whether moods foster or inhibit creativity. We base our arguments on a new theory, which we refer to as “creativity-as-mood-regulation,” where employees experiencing moods are envisaged to engage in creative behavior in the hope of regulating their moods. We further suggest that employees with different goal orientations will have different likelihoods of choosing creative activities to regulate their moods. Finally, we identify the specific goal-orientation conditions under which positive and negative moods may facilitate or depress creativity, and develop and discuss six related propositions.

Details

Emotions and Organizational Dynamism
Type: Book
ISBN: 978-0-85724-177-1

Book part
Publication date: 18 July 2007

Frank Walter and Heike Bruch

The relevance of affective factors in the charismatic leadership process has been widely acknowledged in leadership research. Building on this notion, the present study…

Abstract

The relevance of affective factors in the charismatic leadership process has been widely acknowledged in leadership research. Building on this notion, the present study empirically investigated the role of leaders’ positive mood and emotional intelligence in the development of charismatic leadership behaviors. We developed hypotheses linking these constructs and tested them in a sample of 34 leaders and their 165 direct followers from a multinational corporation. Results showed that both leaders’ positive mood and leaders’ emotional intelligence were positively related to their charismatic leadership behaviors, as rated by followers. Further, we found leaders’ emotional intelligence to moderate the relationship between leaders’ positive mood and their charismatic leadership behaviors. Emotionally intelligent leaders exhibited charismatic leadership behaviors to a high extent, largely irrespective of their degree of positive mood. In contrast, leaders low on emotional intelligence were more likely to exhibit charismatic behaviors when their positive mood was high, while they were less likely to exhibit such behaviors when their positive mood was low. We conclude by discussing the implications of these findings for leadership theory, research, and practice.

Details

Functionality, Intentionality and Morality
Type: Book
ISBN: 978-0-7623-1414-0

Book part
Publication date: 25 August 2022

Devon Erickson

Investors frequently make judgments and decisions in the presence of affect (i.e., mood or emotion). Investors' moods may influence the extent to which they incorporate available…

Abstract

Investors frequently make judgments and decisions in the presence of affect (i.e., mood or emotion). Investors' moods may influence the extent to which they incorporate available financial information in their investment judgments. I propose that investors interpret their moods as signals of the extent to which financial information should be processed to make investment judgments, but only when other, more direct signals regarding the need for in-depth processing are unavailable. Consistent with research in psychology, my experimental results suggest that investors experiencing positive mood exert less effort to process available financial information than investors experiencing negative mood. Consequently, positive mood results in lower-quality financial judgments in my setting. However, when investors receive cues suggesting that initially received information is subjective, the effect of mood on effort to process financial information is mitigated. Overall, my results suggest that factors associated with positive investor mood (e.g., positive market sentiment) reduce the depth of investor analysis and lower judgment quality absent signals regarding the subjectivity of financial information.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

Keywords

Book part
Publication date: 28 September 2020

Thomas R. Loy and Sven Hartlieb

Purpose – Over the last 15 years, research provided insight into several firm- and country-level determinants of asymmetric cost behavior. Their implicit premise builds on…

Abstract

Purpose – Over the last 15 years, research provided insight into several firm- and country-level determinants of asymmetric cost behavior. Their implicit premise builds on rational trade-off decisions between holding costs of idle resources and adjustment costs. The authors build upon these findings and establish an irrational component – sunlight-induced managerial mood.

Methodology/approach – The authors rely on the established cross-sectional model of asymmetric cost behavior to investigate short-term resource adjustment decisions and extend it by an exogenous proxy for managerial mood (i.e., daily sunshine hours per US county-year).

Findings – Beyond rational trade-off and planning decisions, the authors provide large-sample evidence on the influence of irrational mood on cost decisions. In accordance with research in psychology showing that higher serotine levels, attributable to sunlight, contribute to happiness and optimism, the results suggest that sunlight-induced mood increases the level of asymmetric cost behavior. Managers from firms headquartered in counties with a higher level of sunlight less likely react to a decrease in sales by reducing idle resources. Instead, they seem to be more optimistic about future demand conditions and, thus, more inclined to “sit out” downturns in firm activity until sales recover.

Research limitations/implications – Although the mood proxy is truly exogenous in the setting, the authors are unable to establish causality as the actual cost management decisions could not be observed directly. Moreover, the analyses are limited to the county level, whereas weather undoubtedly oftentimes exhibits intra-county variation.

Originality/value – This study is the first to establish an irrational antecedent of managerial resource adjustment decisions, which adds to the cost stickiness literature by demonstrating the important role of deliberate managerial decisions for corporate cost behavior.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Keywords

Book part
Publication date: 1 September 2014

Frank Walter, Bernd Vogel and Jochen I. Menges

We offer a new perspective on group affective diversity by introducing the construct of mixed group mood, denoting co-occurring positive and negative mood states between different…

Abstract

We offer a new perspective on group affective diversity by introducing the construct of mixed group mood, denoting co-occurring positive and negative mood states between different members of a group. Mixed group mood is characterized by four facets, namely members’ distribution between two positive and negative subgroups, subgroups’ average mood intensity, subgroups’ mood intensity heterogeneity, and individual members’ mood ambivalence. Building on information/decision-making and social categorization/similarity–attraction perspectives, we explore the performance consequences of mixed group mood along these four facets and we discuss implications and directions for future research.

Details

Individual Sources, Dynamics, and Expressions of Emotion
Type: Book
ISBN: 978-1-78190-889-1

Keywords

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