Differentiators of Managerial Preferences for Outsourcing: Experimental Evidence of the Moderating Role of Value Appropriation

2012 ◽

Vol 31 (4) ◽

pp. 65-83 ◽

Cited By ~ 9

Author(s):

Jonathan Grenier ◽

Bradley Pomeroy ◽

Andrew Reffett

Keyword(s):

Experimental Evidence ◽

Data Availability ◽

Audit Failure ◽

Perceived Credibility ◽

National Office ◽

Speak Up ◽

Moderating Role

SUMMARY In cases of alleged audit failure, auditors can make general statements regarding the quality of their work, or other statements intended to decrease juror assessments of auditor negligence. In this study, we examine how the perceived credibility of these remedial defense tactics moderates their effect on juror assessments of auditor negligence in cases of undetected fraud. We predict and find experimental evidence that remedial tactics result in lower negligence assessments when such tactics are perceived to be credible, but “backfire” (i.e., result in higher negligence assessments) when perceived as not credible. We also predict and find that credibility is compromised either when client importance is high, or when a remedial tactic is implemented by an audit firm's local (as opposed to national) office. As such, we find that remedial tactics result in lower negligence assessments when client importance is low and the tactics are implemented by a firm's national office, but result in higher negligence assessments when client importance is high, irrespective of the tactic's source (local versus national). Data Availability: Available upon request.

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Testing the Strain Theory of Suicide – The Moderating Role of Social Support

Crisis ◽

10.1027/0227-5910/a000604 ◽

2020 ◽

Vol 41 (2) ◽

pp. 82-88 ◽

Cited By ~ 1

Author(s):

Bob Lew ◽

Ksenia Chistopolskaya ◽

Yanzheng Liu ◽

Mansor Abu Talib ◽

Olga Mitina ◽

...

Keyword(s):

Social Support ◽

Suicidal Behavior ◽

Online Survey ◽

Perceived Social Support ◽

Strain Theory ◽

Cross Sectional Survey ◽

Cross Sectional ◽

Psychological Strains ◽

Moderating Role

Abstract. Background: According to the strain theory of suicide, strains, resulting from conﬂicting and competing pressures in an individual's life, are hypothesized to precede suicide. But social support is an important factor that can mitigate strains and lessen their input in suicidal behavior. Aims: This study was designed to assess the moderating role of social support in the relation between strain and suicidality. Methods: A sample of 1,051 employees were recruited in Beijing, the capital of China, through an online survey. Moderation analysis was performed using SPSS PROCESS Macro. Social support was measured with the Multidimensional Scale of Perceived Social Support, and strains were assessed with the Psychological Strains Scale. Results: Psychological strains are a good predictor of suicidality, and social support, a basic need for each human being, moderates and decreases the effects of psychological strains on suicidality. Limitations: The cross-sectional survey limited the extent to which conclusions about causal relationships can be drawn. Furthermore, the results may not be generalized to the whole of China because of its diversity. Conclusion: Social support has a tendency to mitigate the effects of psychological strains on suicidality.

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