The Impact of Trait Skepticism and Ego Depletion on Auditor Judgment

2021 ◽  
Author(s):  
Amy M. Donnelly ◽  
Steve Kaplan ◽  
Jeremy Vinson
Keyword(s):  
Ego Depletion ◽  
Self Control ◽  
Cognitive Resources ◽  
Auditor Judgment ◽  
Process Information ◽  
Assessment Task ◽  
Task Support ◽  
Situational Variables ◽  
The Impact ◽  
The Relationship

Prior research finds that trait skepticism influences auditors’ judgments but that situational variables may interact with trait skepticism. We examine whether ego depletion, an exhaustion of individuals’ self-control resources which limits one’s ability to vigilantly process information and apply critical thinking, moderates the relationship between trait skepticism and auditor judgment. We contend that when not depleted auditors’ trait skepticism will influence judgment; conversely, when depleted, auditors’ trait skepticism will not influence auditors’ judgments due to a lack of necessary cognitive resources to vigilantly process information. Depleted auditors are expected to adopt a less cognitively demanding strategy and simply make more skeptical judgments, as they expect this is the more acceptable, safer judgment when accountable. Results from an experiment involving a risk assessment task support our expectations: when not depleted, auditors’ judgments are in-line with their trait skepticism but, when depleted, auditors make more skeptical judgments regardless of their trait skepticism.

Systematic Literature Review on Importance of Limited Resource Model in Health-oriented Behaviours

2021 ◽  
pp. 097226292199986
Author(s):  
Astha Gupta ◽  
Kirti Sharma ◽  
Ritu Srivastava
Keyword(s):  
Systematic Review ◽  
Limited Resource ◽  
Health Behaviours ◽  
Ego Depletion ◽  
Self Control ◽  
Resource Model ◽  
The Impact ◽  
The Relationship ◽  
Limited Resource Model

This article aims to review research on the relationship between self-control and health-oriented behaviours (healthy eating, physical exercise, smoking and alcohol abstinence) using the strength or limited resource model. The present work also aims to discuss alternative explanations for why initial acts of self-control impair subsequent adherence to health-oriented behaviours. The authors adopted the Preferred Reporting Items for Systematic Review and Meta-Analyses guidelines to conduct a systematic review. Database searches were performed to identify 25 articles, published in English from 2000 to 2020, that empirically tested the theory in the health domain. The available evidence supported the relationship between self-control and health-oriented behaviours, and the performance of health-oriented behaviours was found to reduce self-control resources. Mixed findings exist regarding the impact of a number of mediators and moderators in strengthening the relationship, and few studies have attempted to explain the mechanisms behind the controversial concept of ego depletion or the factors that can facilitate the performance of health behaviours under depletion conditions. Gaps in the reviewed studies were identified and the review highlighted the role of mediators and moderators. A decision-making framework is proposed (which can be tested in the future) to explain the role of dispositional self-control in health behaviours and how health behaviours can be facilitated, even in a state of low self-control.

scholarly journals Emotional, Cognitive and Self-Enhancement Processes in Aggressive Behavior After Interpersonal Rejection and Exclusion

2015 ◽  
Vol 11 (4) ◽  
pp. 707-721 ◽  
Author(s):  
Joanna Rajchert
Keyword(s):  
Aggressive Behavior ◽  
Ego Depletion ◽  
Self Control ◽  
Strength Model ◽  
Displaced Aggression ◽  
Cognitive Readiness ◽  
Interpersonal Rejection ◽  
The Relationship ◽  
Exclusion Effect

The relationship between exclusion or rejection and aggression is already well documented, but there is still a debate about the mechanisms that underlie this effect. In two studies we focused on the propensity to react aggressively (readiness for aggression) on the bases of emotional, cognitive or self-enhancement (personality-immanent) processes. In both studies we first measured readiness for aggression and then ego-depleted participants. Next, in Study 1 we excluded participants (n = 96) using an online ball throwing game and measured displaced aggressive behavior - intensity and duration of an unpleasant noise administrated to a stranger. In Study 2 participants (n = 140) were rejected by a peer on the basis of an interview that they gave and then could retaliate by reducing peer's chance for getting a job. The results show that exclusion effect on displaced aggression was moderated by cognitive readiness for aggression, while rejection effect on retaliatory aggression was shaped by emotional and personality-immanent readiness for aggression as well as ego-depletion. The results were discussed in light of the strength model of self-control by Baumeister, Vohs, and Tice (2007).

scholarly journals Effects of Self-Control on Subjective Well-Being: Examining the Moderating Role of Trait and State Motivation

2022 ◽  
Vol 12 ◽  
Author(s):  
Guojun Zhao ◽  
Fusen Xie ◽  
Yuchen Luo ◽  
Yixuan Liu ◽  
Yuan Chong ◽  
...  
Keyword(s):  
Well Being ◽  
Ego Depletion ◽  
Self Control ◽  
Future Research ◽  
Subjective Well Being ◽  
The Relationship ◽  
State Motivation ◽  
Positive Effect ◽  
Moderating Role

It is well documented that self-control has a positive effect on individuals’ subjective well-being. However, little research has focused on the moderators underlying this relationship. The present research used two studies to examine the moderating role of both trait and state motivation on the relationship between self-control and subjective well-being using psychometric and experimental models, respectively. In Study 1, we explored whether trait motivation (including promotion vs. prevention motivation) moderated the relationship between trait self-control and subjective well-being using a psychometric model. In Study 2, we examined the moderating effects of both trait and state motivation on the effect of state self-control (measured via ego depletion) on subjective well-being using an experimental model. Our results indicated that self-control had a positive effect on subjective well-being, with this relationship being primarily moderated by prevention motivation. When state and trait prevention motivations were congruent, self-control had the most obvious impact on subjective well-being. This study suggests that current understandings around the association between self-control and happiness is limited, implying that motivation should be the focus of future research.

scholarly journals EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY

2019 ◽  
Vol 16 (2) ◽  
pp. 224-244
Author(s):  
Lufi Y. Mursita ◽  
◽  
Nurul Mustafida ◽  
Rizki Rachmadia ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Significant Influence ◽  
Online Survey ◽  
Ego Depletion ◽  
Judgment And Decision Making ◽  
Self Control ◽  
Cognitive Resources ◽  
Physical Problems ◽  
Fatigue Data ◽  
Convenience Sampling

Abstract This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.

On the effectiveness of peer reporting policies

2017 ◽  
Vol 32 (8) ◽  
pp. 547-560 ◽  
Author(s):  
Brian D. Lyons ◽  
Nathan A. Bowling
Keyword(s):  
Codes Of Conduct ◽  
Base Rate ◽  
Counterproductive Work Behaviors ◽  
Work Behaviors ◽  
Peer Reporting ◽  
Content Type ◽  
Situational Variables ◽  
The Impact ◽  
The Relationship ◽  
Person Variable

Purpose Unlike general codes of conduct, little is known about whether peer reporting policies achieve their intended purpose – that is, to increase the base rate of peer reporting counterproductive work behaviors (CWBs). The purpose of this paper is to use a person-situation perspective to examine if and when peer reporting policies impact the base rate of peer reporting CWBs. Design/methodology/approach The authors collected data from 271 employed participants and used moderated regression to examine whether policy presence and strength (situational variables) enhanced the relationship between a subjective obligation to report CWBs (person variable) and the base rate of peer reporting CWBs. This study also explored whether these interactions differ by CWB target (i.e. the organization vs coworkers). Findings Both situational variables – policy presence and policy strength – moderated the relationship between an obligation to report CWBs and the base rate of peer reporting CWBs. The interactions also differed by CWB target. Originality/value This study represents one of the initial academic investigations into the effectiveness of peer reporting policies. It primarily draws on the person-situation perspective to explain why peer reporting policies should influence the base rate of peer reporting CWBs. The results support the impact of peer reporting policies, but also suggest the benefit of examining different targets of CWB to help clarify when peer reporting policies are actually effective.

scholarly journals Conflicting Selves: Family Owners' Multiple Goals and Self-Control Agency Problems in Private Firms

2018 ◽  
Vol 42 (3) ◽  
pp. 362-389 ◽  
Author(s):  
Alfredo De Massis ◽  
Josip Kotlar ◽  
Pietro Mazzola ◽  
Tommaso Minola ◽  
Salvatore Sciascia
Keyword(s):  
Control Agency ◽  
Agency Problems ◽  
Self Control ◽  
Family Ownership ◽  
Private Firms ◽  
Financial Slack ◽  
Firm Profitability ◽  
Separate Source ◽  
The Impact ◽  
The Relationship

This study examines the self–control agency problems associated with family ownership in private firms. Theorizing that family owners’ inner conflicts between economic and non–economic goals lead to competing preferences in the allocation of financial resources, we predict that the relationship between financial slack and firm profitability is contingent on factors that increase the potential salience of either economic or noneconomic goals for family owners. Accordingly, our findings suggest that self–control is a separate source of agency costs in private firms and that family ownership is not as crucial as owners’ goals in predicting the impact of financial slack on firm profitability.

Ego Depletion and Auditors' Busy Season

2017 ◽  
Vol 29 (2) ◽  
pp. 25-35 ◽  
Author(s):  
Patrick J. Hurley
Keyword(s):  
Ego Depletion ◽  
Severe Form ◽  
Judgment And Decision Making ◽  
Self Control ◽  
Data Availability ◽  
Accumulation Effect ◽  
Prior Literature ◽  
Within Subjects ◽  
Theoretical Mechanism ◽  
The Impact

ABSTRACT This study examines the impact of busy season on auditors through ego depletion theory. Ego depletion theory posits that using self-control depletes a cognitive resource and decreases the ability to exercise self-control on subsequent tasks, which can decrease judgment and decision-making (JDM) quality. Using a within-subjects quasi-experiment, I compare self-control resources at the onset of days within and outside of busy season to determine whether auditors experience a between-day accumulation of depletion. I predict and find that auditors experience an accumulation of ego depletion, and therefore begin workdays within busy season in a depleted state. Starting a workday in a depleted state can exacerbate within-day depletion, as studied in prior research. This research contributes a theoretical mechanism linking busy season to auditors' JDM quality and expands ego depletion theory by predicting and finding initial evidence of an accumulation effect, a more severe form of depletion than studied in prior literature. Data Availability: The data used in this study are available from the author upon request.

Let There be Variance: Individual Differences in Consecutive Self–Control in A Laboratory Setting and Daily Life

2019 ◽  
Vol 33 (4) ◽  
pp. 468-487 ◽  
Author(s):  
Mario Wenzel ◽  
Zarah Rowland ◽  
Daniela Zahn ◽  
Thomas Kubiak
Keyword(s):  
Personality Traits ◽  
Multiple Testing ◽  
Large Body ◽  
Ego Depletion ◽  
Self Control ◽  
Personality Psychology ◽  
Situational Variables ◽  
Assessment Study ◽  
Depletion Effect ◽  
Alternative Metrics

The large body of research used to support ego–depletion effects is currently faced with conceptual and replication issues, leading to doubt over the extent or even existence of the ego–depletion effect. By using within–person designs in a laboratory (Study 1; 187 participants) and an ambulatory assessment study (Study 2; 125 participants), we sought to clarify this ambiguity by investigating whether prominent situational variables (such as motivation and affect) or personality traits can help elucidate when ego depletion can be observed and when not. Although only marginal ego–depletion effects were found in both studies, these effects varied considerably between individuals, indicating that some individuals experience self–control decrements after initial self–control exertion and others not. However, neither motivation nor affect nor personality traits such as trait self–control could consistently explain this variability when models were applied that controlled for variance due to targets and the depletion manipulation (Study 1) or days (Study 2) as well as for multiple testing. We discuss how the operationalization and reliability of our key measures may explain these null effects and demonstrate that alternative metrics may be required to study the consequences of the consecutive exertion of self–control. © 2019 European Association of Personality Psychology

Does Impulsive Response to Internal and External Food Cues Lead to Higher Calorie Intake?

2018 ◽  
Vol 7 (1) ◽  
pp. 14-34
Author(s):  
Jebaraj Asirvatham
Keyword(s):  
Experimental Studies ◽  
Caloric Intake ◽  
Self Control ◽  
Calorie Intake ◽  
Food Cues ◽  
Behavioral Measures ◽  
Environmental Pressures ◽  
Impulsive Response ◽  
The Impact ◽  
The Relationship

Measuring the impact of self-control on caloric intake has proved challenging in non-experimental studies. In this article, we study the relationship between self-control and food intake quantified by calories. Using validated behavioral measures, we find that impulsivity increases caloric intake, and that restraint decreases intake. Furthermore, the effect of impulsivity and restraint is more pronounced at the upper end of the calorie distribution. Thus, individuals already consuming more calories display a heightened reaction and likelihood to succumb to food environmental pressures. An individual's decision to diet, when allowed to vary with behavioral measures, bears no unique significance on caloric intake. Our results are robust to different levels of physical activity and generally robust to underreporting.

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