scholarly journals A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation

2019 ◽  
Vol 53 (2) ◽  
pp. 1-14
Author(s):  
Marco Haid ◽  
Sabine Graschitz ◽  
Peter Heimerl
Keyword(s):  
Task Complexity ◽  
Risk Preference ◽  
Task Motivation ◽  
Increased Risk ◽  
Preference Task ◽  
Specific Factors ◽  
The Impact ◽  
The Relationship ◽  
Case Based ◽  
And Task

Abstract This article examines whether and how several audit-specific attributes influence auditor’s motivation. Following the literature, the research project focuses mainly on the impact of risk preference, task complexity and the liability situation in this issue. A 2x2 mixed-subjects case-based experiment was conducted to gain data for in-depth insights. In sum 209 master students with a major in accounting and auditing participated in the experiment. The results indicate that increased risk aversion leads to a higher observed task motivation. Regarding the task complexity, data analysis shows that increasing task complexity lowers auditor’s motivation. This study contributes to the stream of judgment and decision making literature and offers new insights in to the relationship and dependence of inherent auditor-specific factors.

scholarly journals Relationship between daily suicide counts and temperature in England and Wales

2007 ◽  
Vol 191 (2) ◽  
pp. 106-112 ◽  
Author(s):  
Lisa A. Page ◽  
Shakoor Hajat ◽  
R. Sari Kovats
Keyword(s):  
Time Series ◽  
Seasonal Fluctuation ◽  
Daily Temperature ◽  
Short Term ◽  
Time Series Regression ◽  
England And Wales ◽  
Increased Risk ◽  
Hot Weather ◽  
The Impact ◽  
The Relationship

BackgroundSeasonal fluctuation in suicide has been observed in many populations. High temperature may contribute to this, but the effect of short-term fluctuations in temperature on suicide rates has not been studied.AimsTo assess the relationship between daily temperature and daily suicide counts in England and Wales between 1 January 1993 and 31 December 2003 and to establish whether heatwaves are associated with increased mortality from suicide.MethodTime-series regression analysis was used to explore and quantify the relationship between daily suicide counts and daily temperature. The impact of two heatwaves on suicide was estimated.ResultsNo spring or summer peak in suicide was found. Above 18 °, each 1 ° increase in mean temperature was associated with a 3.8 and 5.0% rise in suicide and violent suicide respectively. Suicide increased by 46.9% during the 1995 heatwave, whereas no change was seen during the 2003 heat wave.ConclusionsThere is increased risk of suicide during hot weather.

scholarly journals A study on the relationship between intragroup conflict and turnover intentions, and the mediating effect of job satisfaction

2011 ◽  
Vol 24 (1) ◽  
pp. 75-102
Author(s):  
Junho Lee ◽  
Jihwan Park
Keyword(s):  
Job Satisfaction ◽  
Turnover Intentions ◽  
Mediating Effect ◽  
Task Conflict ◽  
Mediating Effects ◽  
Intragroup Conflict ◽  
Chinese Workers ◽  
The Impact ◽  
The Relationship ◽  
And Task

The study delved into the impact of intragroup conflict on turnover intentions and cultural commonalities and differences in job satisfaction that mediates the relationship. To identify correlations among intragroup conflict, job satisfaction and turnover intentions for each Korean and Chinese employee, the study analyzed questionnaires used to survey Korean employees working at Korean companies and Chinese workers in Korean companies based in China. The study divided intragroup conflict into two types - relation conflict and task conflict - and looked into the impact of each conflict on turnover intentions, and found that both types of conflict heightened turnover intentions of both Korean and Chinese workers. The study also attempted to prove the mediating effects of job satisfaction on the relationship between relation conflict and task conflict, and turnover intentions. As a result, mediating effects were found only in the relationship between relation conflict and turnover intentions among Chinese employees, while Korean workers saw the same effects only in the relationship between task conflict and turnover intentions. The above-mentioned results indicate the following implications. Firstly, there were common effects of intragroup conflict on turnover intentions for both Korean and Chinese employees. Such effect can be understood from culture universal perspective. Secondly, differences emerged in the mediating effects of job satisfaction in the relationship between turnover intentions and intra-group conflicts. That is understandable from culture specific perspective. Thirdly, the result that can be inferred from the aforementioned findings is that when it comes to cross-cultural research on methods of management, it is important to consider two types of approaches - culture universal and culture specific approaches. Lastly, the study also indicated that companies operating overseas should seek both localized and global management.

The impact of family members on the self-reported health of older men and women in a rural area of Bangladesh

2004 ◽  
Vol 24 (6) ◽  
pp. 903-920 ◽  
Author(s):  
OMAR RAHMAN ◽  
JANE MENKEN ◽  
RANDALL KUHN
Keyword(s):  
Rural Area ◽  
Binary Logistic Regression ◽  
Older Men ◽  
Older Woman ◽  
Men And Women ◽  
Increased Risk ◽  
Reported Health ◽  
The Impact ◽  
The Relationship ◽  
Older Men And Women

The purpose of this study is to examine whether the co-residence of spouses and children affects self-reported general health among older men and women in a rural area of Bangladesh. Binary logistic regression has been used to explore the impact of spouses and children on self-reported health, with particular attention to the gender of children and interactions with chronic disease. The data are from the Matlab Health and Socio-Economic Survey. A sample of 765 women and 979 men aged 60 or more years with at least one surviving child was available. The principal result is that for an older woman, optimum self-reported health is most likely when a spouse and at least one son and one daughter are present. Any deviation from this family pattern (either no spouse or children of only one sex) leads to a significantly increased risk of poor self-reported health. On the other hand, among older men there were no differences in self-reported health among the various spouse-child combinations. The relationship between a balanced gender distribution of children and optimum self-reported health among older women may explain the levelling out of fertility at roughly three children per women despite intensive family planning promotion in the area. Further reductions in fertility (an important policy concern) may depend on improving the substitutability of sons and daughters in the support of their elderly mothers.

The Impact of Ability and Participation on Trustworthiness and Task Performance in Virtual Teams

2012 ◽  
Vol 2 (2) ◽  
pp. 1-17 ◽  
Author(s):  
Christie M. Fuller ◽  
Douglas P. Twitchell ◽  
Kent Marett ◽  
A. J. Burns
Keyword(s):  
Task Performance ◽  
Virtual Teams ◽  
Computer Mediated Communication ◽  
Verbal Communication ◽  
Mediated Communication ◽  
Perceived Ability ◽  
Study Teams ◽  
The Impact ◽  
The Relationship ◽  
And Task

The relationship between trust and task performance in virtual teams is well established. Currently, studies examine key antecedent to trust in groups, the perceived ability of other group members. While it has been shown that perceived ability of teammates contributes to trust, little is known about how the perceptions of ability are formed in virtual teams. In this study, teams performed a decision-making task in a synchronous computer-mediated communication environment. As teams were limited to verbal communication, the authors examined the relationship between participant ability and verbal communication amount, as well as team member perceptions of their partners’ ability based on the amount of participation. The results show that participants who perceive themselves to have higher ability communicate more, whereas those who speak more are rated by their teammates to have lower ability. Based on the results, post hoc analysis explored the relationship between reduced participation and perceived ability.

The Impact of Different Organizational Cultures on IT Outsourcing Relationship Management

2013 ◽  
Vol 4 (2) ◽  
pp. 50-66 ◽  
Author(s):  
Parisa Aasi ◽  
Ivan Nunes ◽  
Lazar Rusu ◽  
Georg Hodosi
Keyword(s):  
Organizational Culture ◽  
It Outsourcing ◽  
Business Strategies ◽  
It Service ◽  
External Agents ◽  
Global Companies ◽  
Open Discussion ◽  
Specific Factors ◽  
The Impact ◽  
The Relationship

Globalization has affected the organizations in many aspects such as structure, architecture, internal/external strategies and sourcing management. Outsourcing is one of the recent business strategies used to provide IT needs via external agents. The relationship between the service buyer and provider companies is a constituent playing a significant role in IT outsourcing success or failure. This research has a focus on the influence of organizational culture of buyer companies on the specific factors of trust, cooperation, communication and commitment in their relationship with the IT service provider. Two explorative case studies are done in global companies using ITO which revealed the presence of organizational culture effect. Particularly, being innovative, having open discussion as an organizational culture and looking for extending contracts with providers as a strategy, appeared as the major difference between the two cases organizational culture; which influences the studied factors of ITO relationship in this research.

scholarly journals Quantifying the Impact of Patient-Specific Factors and Disease Severity on Clinical Decision Making in Cuff Tear Arthropathy: A Case-Based Survey

2019 ◽  
Vol 15 (3) ◽  
pp. 276-285
Author(s):  
Adam P. Schumaier ◽  
Yehia H. Bedeir ◽  
Joshua S. Dines ◽  
Keith Kenter ◽  
Lawrence V. Gulotta ◽  
...  
Keyword(s):  
Decision Making ◽  
Disease Severity ◽  
Clinical Decision Making ◽  
Clinical Decision ◽  
Patient Specific ◽  
Cuff Tear Arthropathy ◽  
Cuff Tear ◽  
Specific Factors ◽  
The Impact ◽  
Case Based

scholarly journals Impact of Progression of Parkinson's Disease and Various Other Factors on Generalized Anxiety Disorder

2018 ◽  
Vol 09 (03) ◽  
pp. 287-290 ◽  
Author(s):  
Abdul Qayyum Rana ◽  
Hamza Ansari ◽  
Abdul Rehman M. Qureshi ◽  
Eraad Rahman
Keyword(s):  
Parkinson’S Disease ◽  
Parkinson's Disease ◽  
Anxiety Disorder ◽  
Generalized Anxiety Disorder ◽  
Ethnically Diverse ◽  
Influential Factors ◽  
Generalized Anxiety ◽  
Increased Risk ◽  
The Impact ◽  
The Relationship

ABSTRACT Objective: While much research has been conducted toward understanding the relationship between prevalence of Parkinson's disease (PD) and generalized anxiety, little has been done considering additional influential factors in the relationship by means of a large ethnically diverse sample. Our study strives to fulfill these deficits in the literature as we set out to determine the impact of progression of PD, age, gender, and Hoehn and Yahr (H and Y) staging of PD on generalized anxiety. Methods: A retrospective chart review analysis was performed on PD patients who were regularly examined in a community-based PD and movement disorders center from 2005 to 2010. Results: This study consisted of 310 patients with PD among whom 12% had generalized anxiety. Neither age nor gender was significant onset predictors at P = 0.05. The impact of progression of H and Y Stages 2–3 and 2–4 increased the odds of generalized anxiety disorder (GAD) prevalence though it was statistically insignificant at P = 0.05. Conclusions: Clinicians should not expect the risk of developing anxiety to depend on gender nor change as a function of age though it may increase with symptomatic progression of PD as outlined by H and Y. To the best of our knowledge, this is the largest and most ethnically diverse prevalence study with a focus on generalized anxiety and PD. Significant Outcomes and Limitations: The symptomatic progression of PD, but not age or gender, may be associated with an increased risk for GAD. This study lacked adjustment for potential confounders such as depression and PD medications.

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