{"title":"Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates","authors":"A. Gold, Kathryn Kadous, J. Leiby","doi":"10.2139/ssrn.3578700","DOIUrl":"https://doi.org/10.2139/ssrn.3578700","url":null,"abstract":"Auditors rely on specialists in auditing complex estimates, but do they rely on specialists for the right reasons? We examine whether specialists’ high social status influences auditor assessments of specialists’ competence and, in turn, auditors’ conclusions about the reasonableness of client estimates. We argue that specialist social status most likely affects auditor conclusions under conditions of heightened ambiguity, specifically when (1) the specialist disagrees with the client or (2) when the specialist agrees with the client but offers poor justification for the conclusion. We first conduct a survey with highly experienced auditors to distinguish characteristics that are diagnostic of high social status but not of competence. We then conduct two experiments in which we vary status characteristics of the specialist and hold competence constant. Encouragingly, we find that auditors are more willing to disagree with the client's estimate when a high (as opposed to moderate) social status specialist disagrees with it. Contrary to expectations, auditors seem to ignore the quality of specialists' justifications and instead anchor on specialists' conclusions. Moreover, supplemental analyses suggest that auditors unintentionally mistake social status for competence, but intentionally use social status to guide their reliance on the specialist in forming a conclusion about the client’s estimate. That is, auditors know that high social status is not a valid signal of competence, but use this signal in their judgments anyway. Our evidence suggests that this stems from beliefs that a high social status specialist’s clout and social influence is necessary to push back on an aggressive client estimate. We discuss practical and theoretical implications, including that it may be advantageous to separate competence assessments from determinations of how to use the specialist’s input. It may also be advantageous for firms, regulators, and standard setters to recognize that auditors are influenced by specialist attributes other than competence, including the specialist’s social status.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134452049","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}
{"title":"Organizational Justice, OCB and Individualism: Evidence from Pakistan","authors":"F. Siddiqui, D. Siddiqui","doi":"10.2139/ssrn.3510554","DOIUrl":"https://doi.org/10.2139/ssrn.3510554","url":null,"abstract":"In this paper, the impact of organizational justice (procedural, distributive, and interactional) is measured on organizational behavior (obedience, participation, loyalty) and also explore the moderating role of individualism on the above-stated relationship. The data of the study were collected from 175 respondents in Karachi city. This data is collected using a close-ended Likert scale type questionnaire and quantitatively analyzed using structural Equation Modelling. The results showed that the obedient and participative behavior of employees working in an organization can be achieved through a high level of procedural justice and shows a significant relationship among them, whereas interactional and distributive justice is not significant to achieve the desired OCB. This study also shows the significant impact of individualism on the above-stated relationship between Organizational justice and OCB. Moreover, this study provides insight into the management of institutions that by providing fairness and justice perceptions to the employees, can enhance the overall effectiveness of their institutions. Hence a culture based on collectivism seems not to compliment the relationship between justice and OCB.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125087661","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}
{"title":"Argentina's Worker-Recuperated Enterprises, 2010-2013: A Synthesis of Recent Empirical Findings","authors":"A. Ruggeri, M. Vieta","doi":"10.5947/jeod.2015.005","DOIUrl":"https://doi.org/10.5947/jeod.2015.005","url":null,"abstract":"Argentina’s empresas recuperadas por sus trabajadores (worker-recuperated enterprises, ERTs) are formerly investor- or privately-owned businesses in crisis ultimately taken over and re-opened by their employees, most commonly as worker cooperatives. Since 2002, the Programa Facultad Abierta (Open Faculty Program) of the Faculty of Philosophy and Literature at the University of Buenos Aires has carried out a series of national studies of Argentina’s ERTs. The aim of this article is to present the conclusions of the fourth survey of Argentina’s ERTs carried out by the Facultad Abierta. This survey focused on ERTs that emerged between March 2010 and December 2013, providing the most complete and up-to-date database of the characteristics of Argentina’s ERTs, and showing evidence of a wave of new worker-recuperated enterprises emerging in the postcrisis years, especially since 2010. The key findings presented in this article include: the political economic reasons for the emergence of ERTs; the characteristics of the growing ERT movement today as compared to earlier ERTs; the nature of the conflicts and issues leading to the creation of Argentina’s new ERTs; a critical analysis of new legal frameworks for ERT firms, comparing and contrasting them to older legal outlets for their formation; and the involvement of unions with Argentina’s ERTs.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122090746","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}
{"title":"Duty of Fair Representation Jurisprudential Reform: The Need to Adjudicate Disputes in Internal Union Review Tribunals and the Forgotten Remedy of Re-Arbitration","authors":"Mitchell H. Rubinstein","doi":"10.2139/SSRN.1378802","DOIUrl":"https://doi.org/10.2139/SSRN.1378802","url":null,"abstract":"One of the best kept secrets in American labor law is that duty of fair representation jurisprudence simply does not work. It does not work for plaintiff union members because they must satisfy a close-to-impossible burden of proof and have a short statute of limitations window in which to assert their claim. It does not work for defendant unions because they are often forced to file pointless grievances in order to avoid the cost of litigation. It does not work for defendant employers because they are often brought into these lawsuits because they have the \"deep pockets.\" This Article makes two proposals to reform duty of fair representation jurisprudence. First, this Article posits that putative plaintiffs should be required to have their claims adjudicated before internal union review tribunals as opposed to courts. This internal tribunal system, if procedurally and substantively fair, would provide unions with a complete defense to duty of fair representation claims. This would move most duty of fair representation disputes from the ex-post stage (after a court dispute has arisen) to the ex-ante stage (before a court dispute has arisen) and reduce unnecessary litigation. Second, this Article argues that the current system needs to be \"tweaked\" to return to the original Vaca v. Sipes, 386 U.S. 171 (1967), intent of utilizing rearbitration as a remedy, as distinguished from money damages, when a breach of the duty of fair representation is found.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131837397","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}
{"title":"Climate Policy and Ancillary Benefits - A Survey and Integration into the Modelling of International Negotiations on Climate Change","authors":"D. Rübbelke, Karen Pittel","doi":"10.2139/ssrn.1025905","DOIUrl":"https://doi.org/10.2139/ssrn.1025905","url":null,"abstract":"Currently informal and formal international negotiations on climate change take place in an intensive way since the Kyoto Protocol expires already in 2012. A post-Kyoto regulation to combat global warming is not yet stipulated. Due to rapidly increasing greenhouse gas emission levels, industrialized countries urge major polluters from the developing world like China and India to participate in a future agreement. Whether these developing countries will do so, depends on the prevailing incentives to participate in international climate protection efforts. This paper identifies ancillary benefits of climate policy to provide important incentives to attend a new international protocol and to positively affect the likelihood of accomplishing a post-Kyoto agreement which includes commitments of developing countries.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"530 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116492367","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}
{"title":"Using iterative narrowing to enable multi-party negotiations with multiple interdependent issues","authors":"Hiromitsu Hattori, M. Klein, Takayuki Ito","doi":"10.2139/ssrn.1041041","DOIUrl":"https://doi.org/10.2139/ssrn.1041041","url":null,"abstract":"Multi-issue negotiations are a central part of many coordination challenges, and thus represent an important research topic. Almost all previous work in this area has assumed that negotiation issues are independent, but this is rarely the case in real-world contexts. Our work focuses on negotiation with interdependent issues and, therefore, nonlinear (multi-optimum) agent utility functions. Since the utility functions are typically very complex, the challenge becomes finding high-quality negotiation outcomes without making unrealistic demands concerning how much agents reveal about their utilities. Since negotiations often involve more than two parties, the approach should also be scalable. In this paper, we propose a novel protocol for addressing these challenges, wherein agents approach agreements by iteratively narrowing the space of possible agreements. In the early stages, agents submit rough bids representing promising regions from their utility functions. In later stages, they submit increasingly narrow bids for the subset of those regions that the negotiating parties all liked. We show that our method outperforms existing methods in large nonlinear utility spaces, and is computationally feasible for negotiations with as many as ten agents.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"213 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125482010","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}
{"title":"Multi-Level Judicial Trade Governance without Justice? On the Role of Domestic Courts in the WTO Legal and Dispute Settlement System","authors":"E. Petersmann","doi":"10.2139/SSRN.964136","DOIUrl":"https://doi.org/10.2139/SSRN.964136","url":null,"abstract":"The fragmented nature of national and international legal and dispute settlement regimes, and the formalistic nature of the customary international law rules on treaty interpretation and conflicts of laws, offer little guidance on how national and international judges should respond to the proliferation of competing jurisdictions and the resultant incentives for forum shopping and rule shopping by governments and non-governmental actors in international economic law. Due to their different jurisdictions, procedures and different rules of applicable laws, national and international judges often interpret international trade law from different (inter)national, (inter)governmental, constitutional and judicial perspectives. This paper explores the judicial functions of national and international judges to reach justified decisions based on positive law, on the basis of transparent, predictable and fair procedures, and to interpret international treaties in conformity with principles of justice. Chapters I to III explain some of the principles of justice underlying international trade law and argue that international rules for a mutually beneficial division of labour among private citizens should be construed with due regard to the human rights obligations of governments. Chapters III and IV propose to strengthen international cooperation among national and international courts, for instance by negotiating additional WTO commitments to interpret domestic trade laws in conformity with the WTO obligations of the countries concerned and to settle WTO disputes over private rights primarily in domestic courts, without transforming essentially private disputes into disputes among governments.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115542221","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}
{"title":"The Influence of Conflict on Creativity-Relevant Intragroup Processes Over Time","authors":"N. Moye, L. Gilson, Claus W. Langfred","doi":"10.2139/ssrn.735144","DOIUrl":"https://doi.org/10.2139/ssrn.735144","url":null,"abstract":"In this extended abstract, we review the preliminary findings from a study examining the relationship between conflict and creativity-relevant intragroup processes over time. More specifically, we examine whether task and relationship conflict have lingering effects on team creative processes and information sharing. We examine these relationships with two-wave longitudinal data collected from 141 individuals across 32 project teams in an academic setting. Our preliminary analysis suggests that, beyond the effect of information sharing at time 1, task conflict and trust interact to influence subsequent information sharing at time 2. The results for relationship conflict suggest that it is trust that has lingering effects on both of these creativity-relevant processes, not relationship conflict. Additional analysis is underway to further explore how conflict and creativity-relevant processes unfold over time.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114406733","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}
{"title":"Mobbing: A Cultural Approach of Conflict in Work Organizations","authors":"F. M. Montalbán, Maria Auxiliadora Durán Durán","doi":"10.2139/ssrn.735105","DOIUrl":"https://doi.org/10.2139/ssrn.735105","url":null,"abstract":"The aims of this project are to analyze the relationships between organizational culture and mobbing in the workplace, and to identify the features of that culture, considered as specific risk factors which facilitate the mobbing processes development. As a first step, we develop an on-line inventory to assess the perception of the organizational culture. The answers of key individuals in the organization/department (union delegates, management, members of prevention services, etc.) will be used in focus groups created to analyze the mobbing processes in the organization/department. To emphasize organizational culture as a breeding ground for mobbing antecedents, our theoretical frame adapts the model developed by Salin (2003) paying special attention to the cultural dimension. Bullying at work would be often an interaction between structures and processes from three groups: 1) Enabling general culture; 2) Motivating culture factors; and 3) Precipitating processes. When the motivating and/or precipitating structures are present, the enabling conditions will affect whether mobbing is possible or not in a specific organization. In this context, appears what some authors have called (Lewis, French & Steane, 1997) a culture of conflict, an environment where the conflictive component becomes a culture's dominant feature.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129036469","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}
{"title":"Identity Rivalry and the Group Endowment Effect","authors":"J., A. Ledgerwood","doi":"10.2139/ssrn.724227","DOIUrl":"https://doi.org/10.2139/ssrn.724227","url":null,"abstract":"The present study examined endowment effects for group-owned property where the property had rival group-based identity features and where the relationships were defined as either cooperative or competitive. The data indicated once again a group endowment effect: sellers set higher prices than buyers for group-owned property. Identity rivalry tended to increase both buyer and seller prices when there was a competitive relationship. When there was a cooperative relationship, identity rivalry lowered buyer prices, which resulted in a larger endowment effect. The data suggest the presence of a \"gain attraction\" effect as well as a \"loss aversion\" effect. People in cooperative relationships are more willing to let their partners take possession of objects that have shared identity; people in competitive relationships are less likely to let their opponents do this.","PeriodicalId":324633,"journal":{"name":"Multiple Party Conflict","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130068319","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}