Audit Senior Modeling Fallibility: The Effects of Reduced Error Strain and Enhanced Error-Related Self-Efficacy on Audit Juniors' Responses to Self-Discovered Errors

2019 ◽  
Vol 31 (2) ◽  
pp. 17-30 ◽  
Author(s):  
Craig Emby ◽  
Bin Zhao ◽  
Jost Sieweke
Keyword(s):  
Survey Data ◽  
Self Efficacy ◽  
Direct Relationship ◽  
Positive Association ◽  
Accounting Firms ◽  
Big 4 ◽  
The Relationship ◽  
Practical Implications

ABSTRACT This paper examines the relationship between audit seniors discussing their own experiences with committing and correcting errors (modeling fallibility), and audit juniors' thinking about errors and error communication (openly discussing their own self-discovered errors). The paper investigates the direct relationship between senior modeling fallibility and juniors' responses, and whether the relationship is mediated through error strain and error-related self-efficacy. Survey data from 266 audit juniors from two Big 4 Canadian accounting firms showed a direct positive association between audit senior modeling fallibility and audit juniors' thinking about errors, and error communication. This relationship is positively mediated through error-related self-efficacy. We also found that the relationship is mediated by error strain. However, although audit senior modeling fallibility was associated with reduced error strain, error strain was positively related to both thinking about errors and error communication, contrary to our hypothesis. The paper discusses the theoretical and practical implications of these results.

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.

Self-Efficacy Sources, Reading Self-Efficacy, Metacognitive Reading Strategies and Reading Comprehension Performance: A Correlational Study in Saudi EFL Context

2021 ◽  
Vol 7 (2) ◽  
pp. 19-35
Author(s):  
Muhammad Waleed Shehzad ◽  
Ishtiaq Hussain ◽  
Amer Akhtar ◽  
Saadia Fatima
Keyword(s):  
Reading Comprehension ◽  
Self Efficacy ◽  
Reading Strategies ◽  
Structural Equation ◽  
Physiological State ◽  
Positive Association ◽  
Efficacy Beliefs ◽  
Correlational Design ◽  
Metacognitive Reading Strategies ◽  
The Relationship

Abstract The intended aim of this research was to identify the connection of Self-Efficacy Sources (SES) and Metacognitive Reading Strategies (MCRS) with Reading Comprehension (RC) by deploying reading Self-Efficacy Beliefs (SEB) as a mediating construct. A correlational design was utilized. Proportionate stratified random sampling was deployed to select a sample of 383 Saudi EFL university learners. Questionnaires and a reading comprehension test were employed to gather the data. Structural equation modelling was used to test the relationships. Results indicated that SES were substantially associated with SEB except physiological state. Moreover, all the three MCRS showed significant and positive association with SEB. Also, SEB were substantially associated with RC. Regarding mediation, it was discovered that SEB mediated the relationship among SES and RC except one source, i.e., physiological state. Moreover, SEB mediated the association between all the three MCRS and RC. This study provides several implications for learners, teachers, and policymakers. Keywords: Metacognitive Reading Strategies, Self-efficacy Sources, Reading Self-efficacy Beliefs, Reading Comprehension, Saudi EFL Learners

Knowledge-Oriented Leadership, Team Cohesion, and Project Success: A Conditional Mechanism

2022 ◽  
pp. 875697282110631
Author(s):  
Shahida Mariam ◽  
Kausar Fiaz Khawaja ◽  
Muhammad Nawaz Qaisar ◽  
Farooq Ahmad
Keyword(s):  
Project Success ◽  
Positive Association ◽  
Leadership Team ◽  
Team Cohesion ◽  
Project Complexity ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role ◽  
Practical Implications

We examined the impact of knowledge-oriented leadership on project success via team cohesion and the moderating role of valuing people and project complexity on this relationship. We collected data from 121 project employees in Pakistan in a two-wave field survey at an interval of 15 days. The results showed a positive association between knowledge-oriented leadership and project success, and team cohesion partially mediated this relationship. Valuing people positively moderated the relationship between knowledge-oriented leadership and team cohesion. Project complexity had a negative but insignificant moderating effect on project success. The theoretical and practical implications of these findings are discussed.

The psychological currencies of corporate entrepreneurship strategy

2018 ◽  
Vol 34 (10) ◽  
pp. 30-31 ◽  
Keyword(s):  
Case Studies ◽  
Survey Data ◽  
Design Methodology ◽  
Reading Time ◽  
Corporate Entrepreneurship ◽  
Content Type ◽  
Tolerance For Ambiguity ◽  
Pertinent Information ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper, using survey data from Iranian SMEs, concentrates on the relationship between cultural intelligence, tolerance for ambiguity, and corporate entrepreneurship to reveal how companies can increase the effectiveness of their strategic activity within their particular market. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The value of human capital within Canadian business schools

2018 ◽  
Vol 19 (4) ◽  
pp. 836-855 ◽  
Author(s):  
Ajantha Velayutham ◽  
Asheq Razaur Rahman
Keyword(s):  
Human Capital ◽  
Design Methodology ◽  
Positive Association ◽  
Content Type ◽  
Individual Level ◽  
Structural Capital ◽  
The Individual ◽  
Academic Salaries ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to empirically investigate whether an individual’s knowledge, skills and capabilities (human capital) are reflected in their compensation. Design/methodology/approach Data are drawn from university academics in the Province of Ontario, Canada, earning more than CAD$100,000 per annum. Data on academics human capital are drawn from Research Gate. The authors construct a regression analysis to examine the relationship between human capital and salary. Findings The analyses performed indicates a positive association between academic human capital and academic salaries. Research limitations/implications This study is limited in that it measures an academic’s human capital solely through their research outputs as opposed to also considering their teaching outputs. Continuing research needs to be conducted in different country contexts and using negative proxies of human capital. Practical implications This study will create awareness about the value of human capital and its contribution towards improving organisational structural capital. Social implications The study contributes to the literature on human capital in accounting and business by focussing on the economic relevance of individual level human capital. Originality/value The study contributes to the literature on human capital in accounting and business by focussing on the economic relevance of individual level human capital. It will help create awareness of the importance of valuing human capital at the individual level.

scholarly journals Explaining the relationship between ingroup identification and intergroup bias following recategorization: A self-regulation theory analysis

2010 ◽  
Vol 13 (2) ◽  
pp. 251-261 ◽  
Author(s):  
Rhiannon N. Turner ◽  
Richard J. Crisp
Keyword(s):  
Self Regulation ◽  
Positive Association ◽  
Intergroup Bias ◽  
Theory Analysis ◽  
Regulation Theory ◽  
Régulation Theory ◽  
Ingroup Identification ◽  
Degree Of Differentiation ◽  
The Relationship ◽  
Practical Implications

We tested the hypothesis that regulation of discrepancies between perceived actual and ideal differentiation between the ingroup and outgroup could help to explain the relationship between ingroup identification and intergroup bias when participants are recategorized into a superordinate group. Replicating previous findings, we found that following recategorization, identification was positively related to intergroup bias. No such differences emerged in a control condition. However, we also, in the recategorization condition only, observed a positive association between ingroup identification and the perceived discrepancy between actual and ideal degree of differentiation from the outgroup: at higher levels of identification, participants increasingly perceived the ingroup to be less differentiated from the outgroup than they would ideally like. This tendency mediated the relationship between identification and bias. We discuss the theoretical, methodological and practical implications of these findings.

scholarly journals PECULIARITY OF HYBRID ENTREPRENEURS – REVISITING LAZEAR’S THEORY OF ENTREPRENEURSHIP

2020 ◽  
Vol 21 (1) ◽  
pp. 277-300 ◽  
Author(s):  
Agnieszka Kurczewska ◽  
Michał Mackiewicz ◽  
Wirginia Doryń ◽  
Dorota Wawrzyniak
Keyword(s):  
Logistic Regression ◽  
Survey Data ◽  
Self Efficacy ◽  
Multivariate Logistic Regression ◽  
Level Of Education ◽  
Self Employment ◽  
Discrete Population ◽  
Management Experience ◽  
Managerial Experience ◽  
Practical Implications

The aim of this study is to explore and elaborate the concept of hybrid entrepreneurship, i.e., a simultaneous mix of self-employment (entrepreneurship) and salary employment. Lazear’s theory of entrepreneurship is assessed in terms whether it can explain the phenomenon of being a hybrid entrepreneur. The hypothesis is that the probability of linking a salary job with one’s own business increases with the variety and level of education gained, the broadness of professional and management experience but also the level of entrepreneurial self-efficacy. The hypotheses are tested with multivariate logistic regression, using survey data gathered from 1600 entrepreneurs. In light of the results, Lazear’s theory cannot be unambiguously extended to the case of hybrid entrepreneurs. Although the probability of being a hybrid entrepreneur increases with broader professional and managerial experience, at the same time it diminishes as the level and diversity of education increase. The results suggest that hybrid entrepreneurs are an importantly discrete population and therefore need to be treated separately. The theoretical and practical implications of the results are discussed.

scholarly journals Emotional intelligence and depressive symptoms in Spanish institutionalized elders: does emotional self-efficacy act as a mediator?

PeerJ ◽  
2016 ◽  
Vol 4 ◽  
pp. e2246 ◽  
Author(s):  
Octavio Luque-Reca ◽  
José María Augusto-Landa ◽  
Manuel Pulido-Martos
Keyword(s):  
Older Adults ◽  
Emotional Intelligence ◽  
Depressive Symptoms ◽  
Self Efficacy ◽  
Depressive Symptomatology ◽  
Positive Association ◽  
Multiple Mediation ◽  
Mediation Analyses ◽  
Emotional Ability ◽  
The Relationship

Background.This work examines the relationship between emotional intelligence (EI) and depressive symptomatology in institutionalized older adults, delving into the mechanisms underlying this relationship. Considering that previous evidence of the variation of the EI-depression relationship depending on whether the emotional ability or the perception of that ability is evaluated, a model of multiple mediation was tested in which the dimensions of emotional self-efficacy (ESE) act as mediators in the relationship between ability EI and depressive symptomatology.Methods.The sample consisted of 115 institutionalized older adults (47.82% women; 80.3 ± 7.9 years of age) from the province of Jaén (Spain) who completed a test of ESE, a measure of ability EI, and a self-administered questionnaire of depressive symptoms.Results.The results showed a positive association between older adults’ emotional performance and depressive symptomatology, finding stronger associations with ESE than with EI abilities. In addition, multiple mediation analyses showed that two of the four dimensions of ESE fully mediated the relationship between ability EI and depressive symptoms.Discussion.These findings suggest that older adults’ high levels of emotional competence generate a feeling of ESE which can protect them against depressive symptoms. This work supports the predictive validity of emotional abilities and ESE for the mental health of a group that is particularly vulnerable to depression, institutionalized older adults. The limitations of the work are discussed, and future lines of research were considered.

scholarly journals Linking exploration to academic performance

2017 ◽  
Vol 38 (8/9) ◽  
pp. 404-414 ◽  
Author(s):  
Panagiotis Gkorezis ◽  
Petros Kostagiolas ◽  
Dimitris Niakas
Keyword(s):  
Academic Performance ◽  
Information Seeking ◽  
Self Efficacy ◽  
Positive Association ◽  
Healthcare Management ◽  
Self Report ◽  
Content Type ◽  
The Impact ◽  
Academic Self Efficacy ◽  
Practical Implications

Purpose Substantial empirical research has addressed the antecedents of students’ academic performance. Building on these insights, the purpose of this paper is to extend the related literature by investigating the impact of students’ exploration on their academic performance. Furthermore, to provide a better understanding of this relationship the authors incorporate two sequential mediators, namely, information seeking and academic self-efficacy. Design/methodology/approach Quantitative approach using self-report questionnaires. This study was conducted in the Hellenic Open University through a specially designed questionnaire. The authors collected data from 248 students attending a postgraduate course in Healthcare Management. Findings The results showed that information seeking and in turn academic self-efficacy mediate the positive association between exploration and academic performance. Both theoretical and practical implications are also discussed. Originality/value Students’ exploration plays an important role in enhancing both their information seeking and self-efficacy which in turn affects their academic performance.

scholarly journals Entrepreneurial Orientation, Resource Orchestration Capability, Environmental Dynamics and Firm Performance: A Test of Three-Way Interaction

2020 ◽  
Vol 12 (13) ◽  
pp. 5415
Author(s):  
Suk Bong Choi ◽  
Wang Ro Lee ◽  
Seung-Wan Kang
Keyword(s):  
Firm Performance ◽  
Entrepreneurial Orientation ◽  
Interaction Model ◽  
Positive Association ◽  
Service Firms ◽  
High Resource ◽  
Resource Orchestration ◽  
High Level ◽  
The Relationship ◽  
Practical Implications

This study investigated the effect of entrepreneurial orientation on firm performance with the firm resource orchestration capability and environmental dynamics in moderating roles. Using survey data collected from 301 Korean manufacturing and service firms, we devised a three-way interaction model to uncover the complex and dynamic conditions that maximize the effect of entrepreneurial orientation on firm performance. We found a positive association between entrepreneurial orientation and firm performance. Moreover, our findings indicated that both the firm resource orchestration capability and environmental dynamics played positive moderating roles in the above relationship. The results also showed that, in the case of a high level of environmental dynamics, entrepreneurial orientation was more positively related to firm performance for firms with a high resource orchestration capability. In addition, in the case of low resource orchestration capability, entrepreneurial orientation was associated more positively with firm performance for firms with high environmental dynamics. Thus, this study confirmed the importance of interaction between the three factors for enhancing firm performance. Furthermore, our investigation of substantial moderators provided key insights regarding the conditions that better explain how entrepreneurial orientation promotes firm performance. In addition to two-way interaction, the support for a three-way interaction suggests that moderators of the relationship interact to further explain the relationship. The theoretical and practical implications are discussed.

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