Other Accounting Research eJournal最新文献_第2页

The Effect of Personality on the Intention of Undergraduate Accounting Students to be a Public Accountant 人格因素对会计学本科学生会计师职业意向的影响

Other Accounting Research eJournal Pub Date : 2021-04-05 DOI: 10.31014/AIOR.1993.04.02.191

Sinta Setiana, Aurora Angela, H. ., Reynard Tandayu

引用次数: 0

How Accounting Professionals Cope with Client-Initiated Workplace Aggression 会计专业人士如何应对客户发起的职场攻击

Other Accounting Research eJournal Pub Date : 2021-03-16 DOI: 10.2139/ssrn.3706352

Tim D. Bauer, Sean M. Hillison, Ala Mokhtar

{"title":"How Accounting Professionals Cope with Client-Initiated Workplace Aggression","authors":"Tim D. Bauer, Sean M. Hillison, Ala Mokhtar","doi":"10.2139/ssrn.3706352","DOIUrl":"https://doi.org/10.2139/ssrn.3706352","url":null,"abstract":"Accounting professionals experience client-initiated workplace aggression, and prior research suggests the mechanisms used to cope with workplace aggression can influence the extent to which such aggression detrimentally affects work quality. We survey 163 accounting professionals to examine the mechanisms accountants use to cope with client-initiated workplace aggression. We focus on three types of coping mechanisms grounded in psychology theory – active, passive, and retaliatory – and we examine how frequently each are used. We also examine how these coping mechanisms are associated with different types of client aggression and accountant ranks, and with self-perceptions of work quality. Encouragingly, and different than findings in broader workplace coping research, our results show that accounting professionals most often try to take action to address the situation, but they also commonly passively cope by ignoring or resigning themselves to the status-quo. Given the importance of interaction in an accountant-client context, coping passively can have a significant negative influence on work quality. Interestingly, accountants tend to cope more passively (and less actively) as they experience more work-related negative acts. Further, we find that partners generally cope differently than staff, seniors, or managers and certain coping mechanisms appear better-suited to avoid adverse effects of client-initiated aggression (e.g., active - talking to the perpetrator) than others (e.g., passive - just accepting the situation). Avenues for future research are discussed.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129991035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions 基于全球前200名会计研究机构晋升教员的出版物基准数据

Other Accounting Research eJournal Pub Date : 2021-03-09 DOI: 10.2139/SSRN.3750167

Jared S. Moon, S. Summers, Nathan Waddoups, David A. Wood

引用次数: 5

Staggeringly Problematic: A Primer on Staggered DiD for Accounting Researchers 惊人的问题:会计研究人员的交错DiD入门

Other Accounting Research eJournal Pub Date : 2021-02-20 DOI: 10.2139/ssrn.3794859

John M. Barrios

引用次数: 60

CPA Exam Performance and Environmental and Other Opportunity Factors 注册会计师考试成绩与环境和其他机会因素

Other Accounting Research eJournal Pub Date : 2021-02-09 DOI: 10.2139/ssrn.3782554

Arya Espahbodi, G. White, Linda Espahbodi, Reza Espahbodi, Rosemary Walker

引用次数: 1

The Influence of Loan Officers on Loan Contract Design and Performance 信贷员对贷款合同设计与履行的影响

Other Accounting Research eJournal Pub Date : 2020-12-04 DOI: 10.2139/ssrn.3433063

Robert Bushman, Janet Gao, Xiumin Martin, Joseph Pacelli

引用次数: 27

Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation 盈余的不对称时效性:来自盈余分解的见解

Other Accounting Research eJournal Pub Date : 2020-11-23 DOI: 10.2139/ssrn.3736277

Andrew B. Jackson, Yaowen Shan, Stephen L Taylor

引用次数: 1

The Distraction Effect of Non-Audit Services on Audit Quality 非审计业务对审计质量的干扰效应

Other Accounting Research eJournal Pub Date : 2020-11-16 DOI: 10.2139/ssrn.3555786

Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer

引用次数: 22

The Construction of the Self-Governable Professional: How Ex-Auditors Organize Career Transitions Beyond Audit 自主职业的构建:前审计人员如何组织审计以外的职业转型

Other Accounting Research eJournal Pub Date : 2020-11-07 DOI: 10.2139/ssrn.3726570

N. Dai, Zhiyuan Simon Tan

{"title":"The Construction of the Self-Governable Professional: How Ex-Auditors Organize Career Transitions Beyond Audit","authors":"N. Dai, Zhiyuan Simon Tan","doi":"10.2139/ssrn.3726570","DOIUrl":"https://doi.org/10.2139/ssrn.3726570","url":null,"abstract":"Ex-auditors are professionals who used to conduct audit in accountancy firms, but now have left the audit profession entirely. Whilst ex-auditors represent not a negligible proportion of the original population of auditors, how they conduct career-making and eventually become “ex-auditors” is under-researched. To addresses this limitation in our understanding of audit career, mobilizing Foucault’s work on governmentality, this paper examines four interrelated aspects of how ex-auditors in China organized career transitions beyond audit, focusing particularly on the way in which professional subjecthood was constructed and governed. First, upon entering the audit profession, ex-auditors acted upon a possibility to leave audit in the future. They sought to experiment with being auditors and test their suitability for this career. Second, from prior employment in accountancy firms, ex-auditors acquired certain competencies and resources that enabled them to achieve self-growth and make themselves transitable beyond audit. Third, whilst ex-auditors did encounter disciplinary mechanisms operating in accountancy firms, they managed to turn them from seeming constraints into enabling forces, facilitating career transitions. Fourth, the ultimate decision to quit audit was the outcome of the self-exploration and self-reflection upon their career-making conducted by ex-auditors. Overall, this paper sheds new light on an important aspect of exercising individual agency in the enactment of professional careers, that is, the construction of the “self-governable professional” by ex-auditors in career transitions. It contributes towards the literature on career-making in the audit profession, as well as the Foucauldian studies of accounting professionals that emphasize the governing of subjects.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116416126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Investors Respond to CEO Facial Expressions of Anger During Television Interviews? 投资者对电视采访中CEO愤怒的表情有何反应?

Other Accounting Research eJournal Pub Date : 2020-11-01 DOI: 10.2139/ssrn.3740755

Rachel W. Flam, Jeremiah Green, Nathan Y. Sharp

引用次数: 0