Effects of Supervisor Power on Preparers' Responses to Audit Review: A Field Study

2007 ◽  
Vol 19 (1) ◽  
pp. 91-105 ◽  
Author(s):  
Donald B. Fedor ◽  
Robert J. Ramsay

This study investigates the role of audit review as feedback to workpaper preparers. Specifically, we examine whether review affects preparers' attempts to improve their performance, manage their reviewers' impressions of their work, and seek additional feedback from their reviewers. We also examine the effects of preparers' perceptions of their reviewers' power. Power has previously been shown to be a critical construct affecting feedback. Our findings suggest that perceptions of reviewer power affect preparers' responses to review. Specifically, referent power appears to have the most positive effect on preparer's responses, while perceptions of coercive power have detrimental effects.

2016 ◽  
Vol 86 (3-4) ◽  
pp. 127-151 ◽  
Author(s):  
Zeshan Ali ◽  
Zhenbin Wang ◽  
Rai Muhammad Amir ◽  
Shoaib Younas ◽  
Asif Wali ◽  
...  

While the use of vinegar to fi ght against infections and other crucial conditions dates back to Hippocrates, recent research has found that vinegar consumption has a positive effect on biomarkers for diabetes, cancer, and heart diseases. Different types of vinegar have been used in the world during different time periods. Vinegar is produced by a fermentation process. Foods with a high content of carbohydrates are a good source of vinegar. Review of the results of different studies performed on vinegar components reveals that the daily use of these components has a healthy impact on the physiological and chemical structure of the human body. During the era of Hippocrates, people used vinegar as a medicine to treat wounds, which means that vinegar is one of the ancient foods used as folk medicine. The purpose of the current review paper is to provide a detailed summary of the outcome of previous studies emphasizing the role of vinegar in treatment of different diseases both in acute and chronic conditions, its in vivo mechanism and the active role of different bacteria.


2018 ◽  
Vol 17 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Jing Jiang ◽  
Ang Gao ◽  
Baiyin Yang

Abstract. This study uses implicit voice theory to examine the influence of employees’ critical thinking and leaders’ inspirational motivation on employees’ voice behavior via voice efficacy. The results of a pretest of 302 employees using critical thinking questionnaires and a field study of 273 dyads of supervisors and their subordinates revealed that both employees’ critical thinking and leaders’ inspirational motivation had a positive effect on employees’ voice and that voice efficacy mediates the relationships among employees’ critical thinking, leaders’ inspirational motivation, and employees’ voice. Implications for research and practice are discussed.


2015 ◽  
pp. 65-100
Author(s):  
Andrea Dello Sbarba ◽  
Riccardo Giannetti ◽  
Alessandro Marelli

2011 ◽  
Vol 5 (2) ◽  
pp. 180-192 ◽  
Author(s):  
Nadège Mézié

During a field study of a year and a half in the Haitian mountains, I was forced to re-evaluate my research strategy, and consequently the object of my study, after a setback that denied me access to the American evangelical mission, which I had hoped to study from within. This failure to integrate as a non-Protestant researcher, led me to adopt a methodological falsehood to allow me to penetrate the Haitian evangelical mission. The researcher who chooses methodological falsehood has to fashion a passing and superficial redefinition of her appearance, beliefs and practices, and live her new religious identity according to the prevalent beliefs and norms. This paper will focus on the fieldworker’s daily performance in her role of “Christian woman,” and the strategies put in place to respond to the prescriptive criteria of the role being played.


2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative


2020 ◽  
Author(s):  
Charles Scelles ◽  
LUIS CARLO BULNES

Eye Movement Desensitization and Reprocessing (EMDR) is a treatment for post-traumatic stressdisorder (PTSD). The technique is known to stimulate the capacity to reprocess maladaptive memoriesthat are thought to be central to this pathology. Here we investigate if EMDR therapy can be used in otherconditions than PTSD. We conducted a systematic literature search on PubMed, ScienceDirect, Scopus, and Web of Science. Wesearched for published empirical findings on EMDR, excluding those centred on trauma and PTSD,published up to 2020. The results were classified by psychiatric categories.   Ninety articles met our research criteria. A positive effect was reported in addictions, somatoformdisorders, sexual dysfunction, eating disorder, disorders of adult personality, mood disorders, reaction tosevere stress, anxiety disorders, performance anxiety, Obsessive-Compulsive Disorder (OCD), pain,neurodegenerative disorders, paedopsychiatry and sleep. The evidence was more consistent in pain, OCD,mood disorders, and reaction to severe stress.EMDR’s efficiency across numerous pathological situations, highlighted the central role of affectivememory in several psychiatric and non-psychiatric conditions. Furthermore, EMDR seems to besuccessful in usually uncooperative (e.g. Dementia) or unproductive cases (e.g. aphasia). Moreover, insome severe medical situations were psychologic distress was an obstacle, EMDR allowed thecontinuation of treatment-as-usual. Our review suggests that it is a safe and economical therapeuticoption, and its effect in non-pathological situations opens new avenues for translational research. Overallmore methodologically rigorous studies are needed.


2018 ◽  
Vol 9 (2) ◽  
pp. 18-32
Author(s):  
Andy Mulyana ◽  
Devi Ayuni

This study aims to evaluate the role of satisfaction and commitment as mediating the effect of service quality on student loyalty as the user of Open University's Online Tutorial. Based on data analysis on student of Management program 229 as respondents with Structural Equation Modeling (SEM), this study found the relationship between: (1) positive influence of service quality to satisfaction and loyalty of students using tuton; (2) the positive effect of satisfaction on student loyalty using tuton; (3) satisfaction is a mediator between service quality and loyalty of students using tuton. Conversely, commitment has no positive effect on student loyalty as a tuton user. In addition, commitment does not mediates the effect of satisfaction on the loyalty of tuton users. Keywords: service quality, satisfaction, commitment, loyalty


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