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71.
Aaron Bruhn 《Accounting & Finance》2019,59(Z1):333-357
This study examines the reliance on trust as a heuristic by individuals when making personal financial decisions, using a qualitative case study. We show that in the face of complexity and choice, individual investors predominantly resorted to the heuristic of trust to make financial decisions. This demonstrates the need for industry and public policy‐makers to be aware that individuals can and will resort to simplified heuristics as a basis for financial decision‐making, particularly within an environment where substantial complexity and choice exist. 相似文献
72.
Aaron W. Pooley 《Leisure Studies》2020,39(3):387-403
ABSTRACT This paper explores how academic sojourners, unfamiliar with the local language and culture, accessed casual leisure through mobile instant messaging during a short stay of one or two semesters in South Korea. Ninety-six English-speaking academic sojourners on Korean government scholarships covering tuition, room and board in exchange for contact with local university students seeking informal English language practice took part in this study. They represent a shift in academic sojourner mobility from outbound Asian students seeking language study in English-speaking countries to inbound English-speakers providing language support within Asia. Qualitative analysis revealed how casual leisure, the features of South Korea’s advanced digital environment and mobile instant messaging chat rooms coalesced. The findings show how local digital practices complement casual leisure access and how digital practices can become casual leisure despite limits in language ability and cultural understanding. It recommends further exploration of links between leisure, digital environments and mobile instant messaging in other research settings that are experiencing flows of globally mobile populations. 相似文献
73.
Benjamin J. Warnick Blakley C. Davis Thomas H. Allison Aaron H. Anglin 《Journal of Business Venturing》2021,36(4):106109
We build upon theory from evolutionary psychology and emotional expression, including basic emotion theory and the dual threshold model of anger in organizations, to extend knowledge about the influence of facial expressions of emotion in entrepreneurial fundraising. First, we conduct a qualitative analysis to understand the objects of entrepreneurs' facial expressions of four basic emotions in their pitches: happiness, anger, fear, and sadness. This provides a base for our theorizing that the frequency of entrepreneurs' facial expression of each of these emotions exhibits an inverted U-shaped relationship with funding. We also argue that the frequency of changes in entrepreneurs' facial expressions is positively related to funding. We test our predictions with a sample of 489 funding pitches using computer-aided facial expression analysis. Results support inverted U-shaped relationships of the frequency of facial expression of happiness, anger, and fear with funding, but show a negative relationship of sadness with funding. Results further support that the frequency of change in entrepreneurs' facial expressions promotes funding. 相似文献
74.
Aaron H. Anglin Marcus T. Wolfe Jeremy C. Short Aaron F. McKenny Robert J. Pidduck 《Journal of Business Venturing》2018,33(6):780-812
Drawing from clinical and organizational narcissism research, we develop a novel measure of narcissistic rhetoric, investigating its prevalence in a sample of 1863 crowdfunding campaigns. An experiment using 1800 observations further validates our measure and confirms our hypothesized inverted-U relationship between narcissistic rhetoric and crowdfunding performance. Leveraging social role theory, we explore sex, sexual orientation, and race as potential moderators of this relationship. Moderation tests reveal LGBTQ entrepreneurs generally yield greater performance when using narcissistic rhetoric than heterosexuals while racial minorities underperform Caucasians using narcissistic rhetoric. Our findings suggest successful crowdfunding campaigns must balance narcissistic rhetoric with entrepreneurs' perceived social roles. 相似文献
75.
Aaron J. Nurick 《人力资源管理》1985,24(3):341-356
The three year Tennessee Valley Authority (TVA) quality of work life experiment was one of eight large scale projects developed by the American Center for Quality of Work Life and assessed by the University of Michigan's Institute for Social Research. The key themes of this research program involved union–management collaboration and employee participation in organizational change. This article presents major outcomes of the experiment, with particular emphasis on the participatory change process that was the central focus at TVA. The implications of participation are discussed in terms of the paradoxes of change, leadership, and process. Based on data from interviews and observation of events throughout the experiment, recommendations are provided for similar quality of work life programs. 相似文献
76.
77.
Aaron D. Crabtree Gerald K. DeBusk 《Advances in accounting, incorporating advances in international accounting》2008,24(1):8-15
Many firms have adopted the Balanced Scorecard (BSC) as a way to implement strategy and measure firm performance. This paper uses a long-horizon event study methodology to examine the relationship between BSC adoption and shareholder returns. Using a matched pair design, we show that firms who adopt the BSC significantly outperform firms that do not adopt the BSC over a three year period beginning with the year of adoption. Our results are robust for different matching criteria. There is also evidence that firms earn greater excess returns after adoption of the BSC than before. These results provide strong evidence that the BSC is an effective strategic management tool that leads to improved shareholder returns. 相似文献
78.
Many Asian countries are undergoing transition from centrally planned to market-oriented economies. The People's Republic of China (PRC) and Viet Nam have been going through this transition since the 1980s, while Mongolia and the former Soviet republics of Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyz Republic, Tajikistan, Turkmenistan, and Uzbekistan began their transition in the 1990s with the dissolution of the Soviet Union in 1991. On the other hand, Cambodia, the Lao People's Democratic Republic, and Myanmar, while they have begun reforms, are still in the early stages of transition. North Korea has probably made the least progress in this regard. This Special Issue on Transitional Economies aims to provide valuable insights for Asia's developing countries still in transition and to provide them with policy recommendations for avoiding the pitfalls of transition experienced in the 1990s. 相似文献
79.
80.
In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker institutional environment (e.g., lower litigation and inspection risk) or cultural value differences (e.g., greater deference to authority). In this study, we propose that lower Chinese audit quality could also be due to Chinese auditors' different cognitive processing styles (i.e., cultural mindsets). We find U.S. auditors are more likely to engage in an analytic mindset approach, focusing on a subset of disconfirming information, whereas Chinese auditors are more likely to take a holistic mindset approach, focusing on a balanced set of confirming and disconfirming information. As a result, Chinese auditors make less skeptical judgments compared to U.S. auditors. We then propose an intervention in which we explicitly instruct auditors to consider using both a holistic and an analytic mindset approach when evaluating evidence. We find this intervention minimizes differences between Chinese and U.S. auditors' judgments by shifting Chinese auditors' attention more towards disconfirming evidence, improving their professional skepticism, while not causing U.S. auditors to become less skeptical. Our study contributes to the auditing literature by identifying cultural mindset differences as a causal mechanism underlying lower professional skepticism levels among Chinese auditors compared to U.S. auditors and providing standard setters and firms with a potential solution that can be adapted to improve Chinese auditors' professional skepticism and reduce cross-national auditor judgment differences. 相似文献