An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective

2018 ◽  
Vol 30 (2) ◽  
pp. 1-21 ◽  
Author(s):  
Lindsay M. Andiola ◽  
Denise Hanes Downey ◽  
Brian C. Spilker ◽  
Tracy J. Noga
Keyword(s):  
Performance Feedback ◽  
Turnover Intentions ◽  
Interactive Effect ◽  
Data Availability ◽  
Work Outcomes ◽  
Accounting Firms ◽  
Staff Members ◽  
Future Performance ◽  
Feedback Sign ◽  
Feedback Source

ABSTRACT Public accounting firms regularly rely on offshore professionals to assist with client work. However, differences in interpersonal dynamics between offshore staff members and the supervisors they report to may yield positive and/or negative work outcomes. We examine how feedback source (offshore or onshore supervisor) and feedback sign (negative or positive) interact to affect offshore staff members' satisfaction with feedback. This is an important issue because subordinate satisfaction with performance feedback is a key determinant of future performance and turnover intentions. We find that offshore staff members are less satisfied with negative feedback from an offshore (local Indian) supervisor, a member of their in-group, than an onshore (remote U.S.) supervisor, a member of their out-group. However, their satisfaction with positive feedback does not significantly differ between feedback sources. Further analysis reveals that greater satisfaction is associated with increases in the effort the staff member plans to put forth in the future. JEL Classifications: M40; M41; M54; D91. Data Availability: Please contact the authors.

Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges

2019 ◽  
Vol 33 (4) ◽  
pp. 167-185
Author(s):  
Yu-Tzu Chang ◽  
Dan N. Stone
Keyword(s):  
Job Performance ◽  
Work Outcomes ◽  
Review Of Literature ◽  
Accounting Firms ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
Practice Opportunities ◽  
Reducing Stress ◽  
Jel Classifications

SYNOPSIS Research suggests that individual, secular mindfulness can improve work outcomes, including reducing stress and increasing attention, wellness, and job performance. This paper discusses the construct and efficacy of mindfulness and explores opportunities for and challenges to integrating workplace mindfulness in professional accounting. Evidence from websites suggests that most large accounting firms promote workplace mindfulness to their clients and that some (e.g., EY and PWC) promote its practice among their accounting professionals. While a review of literature indicates support for some claimed benefits, workplace mindfulness is no panacea. Challenges to workplace mindfulness include the unwillingness of some accounting professionals to practice mindfulness and that some claimed benefits, e.g., improved leadership and teamwork, are not well-supported by research. The paper concludes by proposing a set of workplace mindfulness issues and practice opportunities and discussing impediments to and the limits of mindfulness in professional accounting. JEL Classifications: M40; M41; M42.

Tax-Advantaged Trust Use Among IPO Executives: Determinants and Implications for Valuation and Future Performance

2019 ◽  
Vol 95 (3) ◽  
pp. 145-175 ◽  
Author(s):  
Michael J. Dambra ◽  
Matthew Gustafson ◽  
Phillip J. Quinn
Keyword(s):  
Stock Price ◽  
Relevant Information ◽  
Data Availability ◽  
Market Prices ◽  
The Public ◽  
Future Performance ◽  
Estate Taxes ◽  
Price Appreciation ◽  
One Year ◽  
Jel Classifications

ABSTRACT We examine the prevalence and determinants of CEOs' use of tax-advantaged trusts prior to their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share transfers into tax-advantaged trusts are positively associated with CEO equity wealth, estate taxes, and dynastic preferences. We project that pre-IPO trust use increases CEOs' dynastic wealth by approximately $830,000, on average. We next examine a simple model's prediction that trust use will be positively related to IPO-period stock price appreciation. We find that trust use is associated with 12 percent higher one-year post-IPO returns, but is not significantly related to the IPO's valuation, filing price revision, or underpricing. This evidence is consistent with CEOs' personal finance decisions prior to the IPO containing value-relevant information that is not immediately incorporated into market prices. JEL Classifications: D14; G12; G32; M21; M41. Data Availability: Data are available from the public sources cited in the text.

The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

2014 ◽  
Vol 90 (1) ◽  
pp. 229-263 ◽  
Author(s):  
Clara Xiaoling Chen ◽  
Ella Mae Matsumura ◽  
Jae Yong Shin ◽  
Steve Yu-Ching Wu
Keyword(s):  
Customer Satisfaction ◽  
Interactive Effect ◽  
Joint Effect ◽  
Performance Measure ◽  
Two Dimensions ◽  
Data Availability ◽  
Competition Intensity ◽  
Nonfinancial Performance ◽  
Alternative Measures ◽  
Satisfaction Measures

ABSTRACT This paper empirically examines the interactive effect of competition intensity and competition type on the use of customer satisfaction measures in executives' annual bonus contracts. Specifically, we predict a stronger association between competition intensity in an industry and the use of customer satisfaction measures in executives' annual bonus contracts when the competition is non-price-based than when the competition is price-based. Using hand-collected data from Standard & Poor's (S&P) 1500 firms' disclosures of the use of customer satisfaction measures in executive bonus contracts in 2006 and 2010 proxy statements, we find results consistent with our prediction. Our results are robust to alternative measures of competition type and competition intensity. We also find similar results when we use the weight on customer satisfaction measures in executive bonus contracts as the dependent variable. Our study extends the literature on the effect of competition on the design of managerial incentives by distinguishing between competition intensity and competition type, and providing the first large-sample empirical evidence on the joint effect of these two dimensions of competition on the incentive use of an important nonfinancial performance measure. Data Availability: Data used in this study are obtained from publicly available sources.

Impact of organizational politics on employee work outcomes in higher education institutions of Pakistan

2019 ◽  
Vol 8 (2) ◽  
pp. 185-200 ◽  
Author(s):  
Muhammad Asrar-ul-Haq ◽  
Hafiz Yasir Ali ◽  
Sadia Anwar ◽  
Anam Iqbal ◽  
Muhammad Badr Iqbal ◽  
...  
Keyword(s):  
Higher Education ◽  
Social Capital ◽  
Job Stress ◽  
Turnover Intentions ◽  
Higher Education Institutions ◽  
Organizational Politics ◽  
Work Outcomes ◽  
Employee Outcomes ◽  
Content Type ◽  
The Relationship

Purpose Organizational politics has been a topic of conceptual and empirical interest for researchers and practitioners for many years. The purpose of this paper is to examine the relationship between organizational politics and employee work outcomes in educational institutions. In addition, this paper also aims to assess the moderating role of social capital. Design/methodology/approach Employee perceptions about organizational politics and its impact on their work outcomes have been assessed empirically with a sample of 270 full-time employees in higher education institutions of Pakistan. The data have been collected from faculty members of five universities of Pakistan using survey method. SPSS and AMOS have been used to analyze the data and SEM has been used to test the hypotheses. Findings The results indicate a moderating effect of social capital on the relationship between perceived organizational politics and employee outcomes, and the most significant employee outcomes are job stress, job satisfaction and turnover intentions. The findings of the study support the view that organizational politics has negative association with employee job stress and turnover intentions. Research limitations/implications Higher education sector in Pakistan is facing certain challenges, which affect talent retention. The findings of this study will help the administration of higher education institutions to develop effective strategies to cope with the challenges of organizational politics, such as motivation, satisfaction and retention of their employees. Originality/value The study adds to the literature on organizational politics by highlighting and validating its adverse effects on employee work outcomes in the context of Pakistani higher education.

PCAOB Inspections and Large Accounting Firms

2011 ◽  
Vol 26 (1) ◽  
pp. 43-63 ◽  
Author(s):  
Bryan K. Church ◽  
Lori B. Shefchik
Keyword(s):  
Audit Quality ◽  
Linear Trend ◽  
Dominant Role ◽  
Data Availability ◽  
Financial Statement ◽  
Public Companies ◽  
Accounting Firms ◽  
Big 4 ◽  
Second Tier ◽  
Over Time

SYNOPSIS The purpose of this paper is to analyze the PCAOB's inspection reports of large, annually inspected accounting firms. The inspection reports identify audit deficiencies that have implications for audit quality. By examining the inspection reports in detail, we can identify the nature and severity of audit deficiencies; we can track the total number of deficiencies over time; and we can pinpoint common, recurring audit deficiencies. We focus on large accounting firms because they play a dominant role in the marketplace (i.e., they audit public companies that comprise approximately 99 percent of U.S.-based issuer market capitalization). We document a significant, downward linear trend in the number of deficiencies from 2004 to 2009. We also identify common, recurring audit deficiencies, determine the financial statement accounts most often impacted by audit deficiencies, and isolate the primary emphasis of the financial statement impacted. Our findings generally are consistent comparing Big 4 and second-tier accounting firms, though a few differences emerge. In addition, we make comparisons with findings that have been documented for small, triennially inspected firms. Data Availability: The data are available from public sources.

The influence of servant leadership on employees' outcomes via job embeddedness in hospitality industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Qamar Zia ◽  
Muhammad Naveed ◽  
Muhammad Adnan Bashir ◽  
Asif Iqbal
Keyword(s):  
Servant Leadership ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Work Performance ◽  
Turnover Intentions ◽  
Job Embeddedness ◽  
Work Outcomes ◽  
Citizenship Behavior ◽  
Hotel Management ◽  
Content Type

PurposeDrawing from social exchange theory, the purpose of this study is to investigate the influence of servant leadership on organizational citizenship behavior, turnover intentions and work performance through mediating role of job embeddedness.Design/methodology/approachThe data were gathered from 252 frontline employees of Pakistan's hotel industry in two-time lags with an interval of two months by using purposive sampling. PLS-SEM was applied for the analysis of data and hypothesis testing.FindingsThe study ascertained that job embeddedness is a potent mediator between the nexus of servant leadership and aforementioned work outcomes. The study results portray that servant leadership promotes job embeddedness, OCB, work performance and reduces turnover intentions.Research limitations/implicationsHotel management can use job embeddedness to boost servant leadership and reduce turnover intentions. In addition, management should also increase servant leadership by organizing training and workshops for their managers, which ultimately improves followers' organizational citizenship behavior and work performance.Practical implicationsHotel management can use job embeddedness to boost OCB, work performance and reduce turnover intentions. In addition, management should also increase servant leadership by organizing training and workshops for their managers, which ultimately improves followers' citizenship behavior and work performance.Originality/valueThere are numerous calls for research to ascertain as well as sparse literature available whether job embeddedness act as a mediator in the nexus of servant leadership and work outcomes or not. The current study fills these voids and contributes to the literature by empirically examining the mechanism of job embeddedness between servant leadership and the work outcomes.

scholarly journals White and minority employee reactions to perceived discrimination at work: evidence of White fragility?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Eddy S. Ng ◽  
Greg J. Sears ◽  
Muge Bakkaloglu
Keyword(s):  
Job Satisfaction ◽  
Work Stress ◽  
Turnover Intentions ◽  
Perceived Discrimination ◽  
Well Being ◽  
Work Outcomes ◽  
Negative Effects ◽  
Content Type ◽  
Work Settings ◽  
Professional Worker

PurposeBuilding on the notion of “White fragility,” this study aims to explore how Whites react and cope with perceived discrimination at work. Specifically, the authors explore whether: (1) Whites react more negatively than minorities when they perceive discrimination at work and (2) Whites are more likely than minorities to restore the status quo by leaving the situation when they perceive discrimination at work.Design/methodology/approachData for this study were obtained from the Professional Worker Career Experience Survey. In total, 527 working professionals from multiple organizations across the central USA participated in the survey.FindingsThe authors find evidence that Whites experience more negative psychological effects (i.e. lower job satisfaction and higher work stress) from perceived discrimination than minority employees and are more likely to act to restore conditions of privilege by leaving their current job and employer. The stronger negative effects of perceived discrimination for Whites (vs minorities) were restricted to work outcomes (job satisfaction, work stress, turnover intentions from one's employer) and were not evident with respect to perceptions of overall well-being (i.e. life satisfaction), suggesting that White fragility may play a particularly influential role in work settings, wherein racial stress may be more readily activated.Originality/valueConsistent with the notion of White fragility, the study’s results demonstrate that the deleterious impact of perceived discrimination on employee work outcomes may, in some cases, be stronger for White than minority employees.

Resilience as a coping strategy for reducing auditor turnover intentions

2020 ◽  
Vol 33 (3) ◽  
pp. 483-498
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson ◽  
Charles R. Boster ◽  
George S. Everly, Jr
Keyword(s):  
Job Satisfaction ◽  
Turnover Intentions ◽  
Role Stress ◽  
Structural Equations ◽  
Negative Association ◽  
Public Accounting ◽  
Accounting Firms ◽  
Content Type ◽  
Public Accounting Firms ◽  
Resilience Training

Purpose The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions. Design/methodology/approach This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions. Findings Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions. Research limitations/implications As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings. Practical implications This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions. Originality/value This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

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