Public accounting profession and fraud detection responsibility

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ni Wayan Rustiarini ◽  
Anik Yuesti ◽  
Agus Wahyudi Salasa Gama
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Fraud Detection ◽  
Individual Performance ◽  
Professional Commitment ◽  
Personal Factors ◽  
Accounting Firms ◽  
Content Type ◽  
Expectation Gap

Purpose The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia. Findings The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable. Research limitations/implications Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms. Practical implications These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection. Social implications There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud. Originality/value There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrea Tomo ◽  
Davide de Gennaro
Keyword(s):  
Goal Orientation ◽  
Linear Regression Analysis ◽  
Proactive Personality ◽  
Occupational Prestige ◽  
Personal Factors ◽  
Content Type ◽  
Mediating Role ◽  
External Events ◽  
Practical Implications

Purpose In a period of profound crisis for professions, this paper aims to develop knowledge about the role of proactive personality in the relationship between accountants’ occupational prestige and goal orientation. Design/methodology/approach The study draws upon the literature on professions and employs a multiple linear regression analysis to test the mediating role of proactive personality when accountants challenge external events threatening their profession. The study focuses on Italy, an area characterized by a high degree of precariousness where, over the past 30 years, accountants have been facing many threats undermining their occupational prestige. Findings The findings show that proactive accountants are more goal-oriented, unless they perceive that others consider their career to be prestigious. Therefore, the study demonstrates that occupational prestige – more volatile and subject to external forces– can shape proactive personality – usually internally determined and more stable – insofar a perceived low occupational prestige can be mediated by a proactive personality towards goal orientation. Practical implications The study has both academic and practical implications, showing that context-related factors are buffered by personal characteristics when professionals react to external events affecting their prestige. Originality/value The paper sheds lights on the critical issues of setting and achieving goals in uncertain situations, and enhances our understanding of the accounting profession, by identifying new reactions and behaviours based on personal factors as well as exogenous and contextual factors.

Overconfidence of vocational education students when entering higher education

2015 ◽  
Vol 57 (4) ◽  
pp. 429-447 ◽  
Author(s):  
Mark P. Bowden ◽  
Subhash Abhayawansa ◽  
John Bahtsevanoglou
Keyword(s):  
Higher Education ◽  
Self Efficacy ◽  
Further Education ◽  
Small Sample ◽  
First Year ◽  
Education Students ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose – There is evidence that students who attend Technical and Further Education (TAFE) prior to entering higher education underperform in their first year of study. The purpose of this paper is to examine the role of self-efficacy in understanding the performance of students who completed TAFE in the previous year in a first year subject of microeconomics in a dual sector university in Melbourne, Australia. Design/methodology/approach – The study utilises data collected by surveys of 151 students. Findings – A student’s self-efficacy is positively associated with their marks in a first year subject of microeconomics. However, the relationship between final marks and self-efficacy is negative for those students who attended TAFE in the previous year suggesting that they suffer from the problem of overconfidence. When holding self-efficacy constant, using econometric techniques, TAFE attendance is found to be positively related to final marks. Research limitations/implications – The findings are exploratory (based on a small sample) and lead to a need to conduct cross institutional studies. Practical implications – The research points to the need for early interventions so that TAFE students perform well in their first year of higher education. It also points to potential issues in the development of Victorian Certificate of Applied Learning (VCAL) programs. Originality/value – To the best of the authors’ knowledge, this is the first paper to examine the inter-related impact of attendance at TAFE in the previous year and self-efficacy on the subsequent academic performance of TAFE students.

A systematic review of work-life integration and role of flexible work arrangements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sourabh Kumar ◽  
Sankersan Sarkar ◽  
Bhawna Chahar
Keyword(s):  
Work Life ◽  
Future Research ◽  
Personal Factors ◽  
Flexible Work Arrangements ◽  
Flexible Work ◽  
Content Type ◽  
Organizational Policies ◽  
Work Arrangements ◽  
Future Research Agenda

Purpose The growing demands of work and life have shifted the concept of work-life balance to work-life integration (WLI). The success of integration depends upon the flexibility to perform the duties. This paper aims to explore the factors that affect WLI and the role of flexible work arrangements (FWAs) in the process of WLI. Design/methodology/approach Systematic literature review was used to explore the concept of WLI and FWAs. A bibliometric analysis was carried out with Bibexcel and VoSviewer. Findings This paper explained the organizational and personal factors that create the demand for WLI. The FWAs, perceived flexibility, technology and self-efficacy have important roles in WLI. The result of WLI can be enrichment or strain, depends upon how effectively the work-life domains are integrated. Originality/value This paper explores the work-life from both personal and organizational views. The findings of this paper will be useful to design the organizational policies and work arrangements that match the requirements of employees and organizations. This paper helps to develop the future research agenda of investigating the relations of WLI to performance, organizational policies and personal factors.

Person–job fit and job involvement: the curvilinear effect and the moderating role of goal orientation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dong Ju ◽  
Jingjing Yao ◽  
Li Ma
Keyword(s):  
Goal Orientation ◽  
Job Involvement ◽  
Job Fit ◽  
Performance Goal ◽  
Cross Sectional ◽  
Content Type ◽  
Learning Goal Orientation ◽  
Cross Sectional Design ◽  
Employee Needs

PurposeJob involvement is an important predictor of how well employees perform and feel at work. However, despite fruitful findings, little is known about how person–job (P–J) fit affects job involvement.Design/methodology/approachThis study used a cross-sectional design and collected data from 375 employees and 50 managers. Multivariate regression was applied to test the moderated curvilinear model.FindingsThis study found an inverted U-shaped relationship between P–J fit and job involvement. For employees with a strong performance goal orientation, maximum job involvement occurred at a higher level of P–J fit, whereas for employees with a strong learning goal orientation, maximum job involvement occurred at a moderate level of P–J fit.Practical implicationsManagers should be aware that solely maximizing fit may not constantly yield positive outcomes, and that ignoring differences in employee needs and goals may be counterproductive.Originality/valueThe study challenges the conventional wisdom that a high P–J fit is always productive by showing that a high fit may sometimes jeopardize job involvement, particularly for certain employees.

Effectiveness of web-based learning environment: role of intrinsic learning motivation, computer self-efficacy, and learner engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nimitha Aboobaker ◽  
Muneer K.H.
Keyword(s):  
Learning Environment ◽  
Self Efficacy ◽  
Learning Motivation ◽  
Learning Effectiveness ◽  
Learning Engagement ◽  
Web Based ◽  
Content Type ◽  
Web Based Learning ◽  
Computer Self Efficacy

Purpose In the context of the abrupt shift to technology-enabled distance education, this paper examines the role of intrinsic learning motivation, computer self-efficacy and learning engagement in facilitating higher learning effectiveness in a web-based learning environment. Design/methodology/approach Data was collected using a self-administered online questionnaire from a sample of randomly selected 508 university students from different disciplines, including science, technology, and management. Findings Learning motivation and computer self-efficacy positively influenced students' learning engagement, with computer self-efficacy having a more substantial impact. Proposed mediation hypotheses too were supported. Originality/value The insights gained from this study will help in devising strategies for improving students' learning effectiveness. Game-based learning pedagogy and computer simulations can help students understand the higher meaning and purpose of the learning process.

How perceived information transparency and psychological attitude impact on the financial well-being: mediating role of financial self-efficacy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Zia-ur-Rehman ◽  
Khalid Latif ◽  
Muhammad Mohsin ◽  
Zahid Hussain ◽  
Sajjad Ahmad Baig ◽  
...  
Keyword(s):  
Financial Institutions ◽  
Self Efficacy ◽  
Well Being ◽  
The Body ◽  
Main Concern ◽  
Productivity Level ◽  
Content Type ◽  
Information Transparency ◽  
Psychological Attitude

PurposeThe basic intention of this research is to investigate the role of information transparency of financial institutions and psychological attitude of the individuals toward their attention to saving and borrowing. This study also tries to know how an individual's psychological factor affects a person's attitude to motivate them to save or borrow and contribute to well-being by giving them confidence that they can face financial challenges. So, the main concern of this study is to explore different factors that ultimately contribute to the financial well-being (FWB) of individual.Design/methodology/approachA survey was conducted by using a well-structured questionnaire to collect data and test the developed hypotheses by using SmartPLS. Data were collected from 120 customers of seven different commercial banks in Pakistan.FindingsThe findings of this study show that perceived information transparency positively affects FWB. It is also because transparent shared information creates positive change in individuals' perceived self-efficacy and leads to FWB. Furthermore, an individual's psychological attitude toward borrowing and saving did not contribute to the FWB of people who belong to Pakistan.Research limitations/implicationsThe research area is limited to one city of Pakistan and analysis is done with small numbers of sample, it can be increased and more areas can be explored.Practical implicationsThis research provides significant implications for people and economists by providing awareness about the antecedents of FWB. The policymakers or managers who work in financial institutions should provide more transparent information and create less risky opportunities to improve the individual's well-being. If person, manager and financial institution can properly utilize the information of this study, then they are able to improve their FWB. By providing more transparent services and favorable experience with your dealings, it could help to obtain and retain more loyal internal (employees) and external customers. The loyal customers and sincere employees can increase the productivity level of organization. The more productive organizations in countries means better society and progress in the economy.Originality/valueThis research contributes to the body of knowledge that how perceived information transparency and psychological attitude of borrowing create improvement and upward changes in the FWB of a person.

Knowledge hiding in academia: an empirical study of Indian higher education students

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Neha Garg ◽  
Asim Talukdar ◽  
Anirban Ganguly ◽  
Chitresh Kumar
Keyword(s):  
Higher Education ◽  
Academic Performance ◽  
Self Efficacy ◽  
The Body ◽  
Equation Modeling ◽  
Content Type ◽  
Indian Higher Education ◽  
Knowledge Hiding ◽  
Academic Self Efficacy

Purpose This study aims to investigate the role of knowledge hiding (KH) on academic performance, using three antecedents – relatedness with peers, territoriality of knowledge and performance motivation. It also looked into the moderating role of academic self-efficacy upon student’s KH behavior and academic performance. The research was grounded on the theory of reasoned action. Design/methodology/approachx Structural equation modeling (SEM) was used to analyze the five hypotheses. The data was collected through a primary survey based on a structured questionnaire with a sample size of 324 students from the Indian higher education institutions. Findings The study found that performance motivation and territoriality are positively associated with KH, which is further positively related to students’ academic performance. Sense of relatedness had no influence upon KH behavior, implying that proximity of social relationships does not predict KH behavior among students. Additionally, it was also observed that while evasive (a situation where the knowledge hider deliberately provides incorrect, partial or misleading information) and rationalized KH (a situation where the knowledge hider tries to provide a rational justification for not sharing the knowledge) had a significant influence on the academic performance of the students, the effect of “playing dumb” was not significant. The study did not reveal any moderating effect of academic self-efficacy on all three forms of KH and academic performance. Practical implications The findings of the study are expected to be valuable for instructors, administrative authorities and policymakers at the higher education level, to create a more conducive teaching and learning environment. Out of the three hiding strategies, students indulge more often in rationalized KH. Based on the outcomes of this research, management may focus toward the creation of an institutional environment conducive toward knowledge sharing interdependency among students. Originality/value One of the novel contributions of this study is that it analyzes Indian higher education, providing a developing country perspective, thereby contributing to the body of knowledge in knowledge management and hiding. The study also intends to understand the interplay of constructs such as KH, territoriality, sense of relatedness and academic performance, which have not been discussed previously within the higher education context, thus making the research work original. The study was done among the students and hence, brings in the academic perspective in the KH literature, which has seen limited research impetus.

scholarly journals Expatriates’ withdrawal intentions

2017 ◽  
Vol 46 (8) ◽  
pp. 1852-1869 ◽  
Author(s):  
Luisa Helena Pinto ◽  
Carlos Cabral Cardoso ◽  
William B. Werther Jr
Keyword(s):  
Organizational Culture ◽  
Goal Orientation ◽  
Design Methodology ◽  
Negative Influence ◽  
Content Type ◽  
Mediating Role ◽  
Business Goals ◽  
Culture Characteristics ◽  
The Relationship

Purpose The purpose of this paper is to examine the role of perceived home and destination organizational culture characteristics and general satisfaction with the assignment as antecedents of expatriates’ withdrawal intentions. Design/methodology/approach Data were collected through a web survey of an international sample of expatriates with a broad representation of industries, organizations and countries of origin and destination. Findings The results indicate that home and destination organizational cultures affect expatriates’ withdrawal intentions, after controlling for demographics and national cultural differences, namely: home organizational culture has a stronger influence on withdrawal intentions from the organization, while host organizational culture affects withdrawal intentions from the assignment. Further, the relationship between host organizational culture and expatriates’ intentions to withdraw from the assignment is mediated by expatriates’ satisfaction with the assignment. Evidence was also found supporting a stronger and negative influence of the goal orientation dimension of organizational culture, thus suggesting that a collective orientation toward common business goals (i.e. solidarity) may help retain expatriates. Originality/value This study seeks to fill a gap in the literature by exploring the influence of organizational culture on expatriates’ withdrawal intentions, and the mediating role of expatriates’ satisfaction with the assignment, on that relationship.

The power of peers

2018 ◽  
Vol 24 (1) ◽  
pp. 214-233 ◽  
Author(s):  
Benedetta Bellò ◽  
Veronica Mattana ◽  
Michela Loi
Keyword(s):  
Social Context ◽  
Self Efficacy ◽  
Complex Dynamics ◽  
Mediating Effect ◽  
Entrepreneurial Intentions ◽  
Hierarchical Regression ◽  
Content Type ◽  
Conducting Research ◽  
The Relationship

Purpose Although the role of creativity in the entrepreneurial process has long been analysed, only recently scholars have begun addressing its influence on entrepreneurial intentions, showing that complex dynamics characterise this relationship. The purpose of this paper is to understand the surrounding mechanisms (moderation and mediation) that connect creativity to entrepreneurial intentions, with a focus on social context and entrepreneurial self-efficacy. Design/methodology/approach A structured questionnaire was administered to a sample of 507 students from 17 to 21 years old. The effect of creativity on entrepreneurial intentions and the moderating role of social context were tested with a three-step hierarchical regression, while the mediating effect of self-efficacy was tested by a multiple regression analysis based on the bootstrapping method. Findings The results reveal that: peers who encourage entrepreneurship moderate the relationship between creativity and entrepreneurial intentions by strengthening this relationship, and entrepreneurial self-efficacy mediates the relationship between creativity and entrepreneurial intentions. Research limitations/implications In light of these results, institutions should draw attention to how creative potential in students differs in order to provide new educational programmes to strengthen self-efficacy in entrepreneurial students and support encouraging social context of peers in which entrepreneurial intentions can be fostered. Originality/value The study, by responding to the suggestions of conducting research on the interface between creativity and entrepreneurship (Shane and Nicolaou, 2015), brings new empirical details regarding the mechanisms that link creativity to entrepreneurial intentions. Furthermore, it casts light on the interaction between dispositional and social variables, showing the crucial role of peers in enhancing the interaction between creativity and intentions.

Self-efficacy and continuance intention of Web 2.0 platforms: a meta-analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zheshi Bao ◽  
Bo Shang
Keyword(s):  
Web 2.0 ◽  
Self Efficacy ◽  
Meta Analysis ◽  
Continuance Intention ◽  
Content Type ◽  
Moderating Variables ◽  
Quantitative Measurements ◽  
And Gender ◽  
The Relationship

PurposeAlthough many studies show that self-efficacy and continuance intention of Web 2.0 platforms are positively and significant correlated, others reveal some different findings. To clarify this line of research, this study further investigates the effect of self-efficacy on continuance intention and meanwhile examines some moderating variables in this process.Design/methodology/approachA meta-analysis method was employed to examine the literature containing quantitative measurements of both self-efficacy and continuance intention of Web 2.0 platforms. A total of 31 effects sizes (N = 9,084) were reviewed.FindingsThe results indicate medium-sized positive correlation between self-efficacy and continuance intention of Web 2.0 platforms. Further moderation analysis shows that such medium-sized link differed across measures of Web 2.0 platform types, target respondent differences and gender of participants. Specifically, this correlation is largest for transaction-socialization platforms and smallest for experience-socialization platforms. For university-student respondents, the role of self-efficacy in affecting continuance intention is less important than general members of Web 2.0 platforms. Finally, as the percentage of female participants increases, a weaker effect size will be observed.Originality/valueThis study clarifies empirical research regarding users' self-efficacy and their continuance intention. Meanwhile, sources of inter-study variability have been identified by addressing moderator variables in the relationship between self-efficacy and continuance intention of Web 2.0 platforms, which provides directions for future explorations in this area.

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