Using Cultural Mindsets to Reduce Cross-National Auditor Judgment Differences

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.     

Does Puffery Deceive? An Empirical Investigation

This paper reports four experiments that investigated whether puffery in advertising deceives or not. The first study tested the effects of six levels of puffery on consumer perceptions of ad truthfulness and brand attitude. Study 2 tested the effect of puffery on perceptions of ad truthfulness under conditions of low- and high-product involvement. Study 3 compared puffery to fact-based claims and found that fact-based claims increased perceptions of ad truthfulness. Study 4 found that perceptions of ad truthfulness decreased when the consumer was exposed to puffery in an ad and also in a competitor’s ad.     

Impact of public involvement in research on quality of life and society: a case study of research career trajectories

This case study illustrates the research career trajectory of two lay researchers after they joined a Big Lottery funded study to explore loneliness and isolation among older people living in a town in the north of England, UK. The two lay researchers were of pensionable age themselves and engaged in all aspects of the research process as full members of the research team. Following research methods training and their substantive input into study design, they engaged fully in an approach of peer‐interviewing of other older adults as the main study method. Following this initial exposure to undertaking research, these exemplars of public involvement in research went on to be involved in other research as co‐researchers at a local and national level. Initially the paper sets out the lay researchers' personal backgrounds and expectations from involvement in research. The impact of their involvement in research on their quality of life and that of their community is presented. Latterly, the societal impact of the lay researcher's involvement is examined. The difference they made to the initial study design and conduct is described first followed by their development as substantial research resources for other studies and community initiatives. Overall the impact of these lay researchers has been significant and the paper provides an example of how involvement in research can impact on individuals and communities to great effect.     

Revisions of labeling for personal watercraft: Part 1 – label development

This two-part paper presents a comprehensive case study related to the development and evaluation of warning labels. In particular, this two-part paper describes the development and evaluation of revised warning labels applicable to a class of products known as personal watercraft (PWCs), and serves as an example application of a general warnings design process described by Frantz et al. Part 1, presented in this paper, includes the process of project planning, identifying and analyzing hazards, and developing two preliminary warning labels to address PWC operational hazards. Included are discussions regarding the methods used to address problems frequently encountered in the development of warning labels. Topics of these discussions include the prioritization and selection of hazards to be addressed, message development strategies, avoiding information overload, and organizing the presentation of information using human factors models and concepts. The work conducted in Part 1 resulted in two preliminary labels: one label dealing with issues related to Collision Avoidance and a second label dealing with General Operational Hazards. Part 2, the companion article, describes the process of evaluating and revising the preliminary labeling to produce the final labels. Discussions regarding the methods used to address challenges related to the evaluation and revision of warning labels are provided. As a result of the entire process, revised labels for PWCs with increased uniformity will be used by PWC manufacturers, although flexibility for specific model features or future changes in design will be retained.     

Flexibility for Whom? Control over Work Schedule Variability in the US

Abstract

According to the May Work Schedules and Work at Home Supplement of the Current Population Survey in 1997, 2001, and 2004, the proportion of employees in the United States with variable starting and/or stopping times who do not control their schedules has increased rapidly since the late 1990s. This category included one out of nine civilian employees ages 18–65 in 2004. These jobs have increased rapidly within industries and occupations. The incumbents of these jobs are more likely to be men, black, and immigrant; white, US-born women' chances of holding such jobs are greatly reduced by their responsibility for children. These findings identify a growing tendency to structure jobs so as to exacerbate the conflict between family work and paid employment, and to reinforce the gender division of labor between home and wage labor, especially in the most disadvantaged communities within the US.     

Mental health of UK university business students: Relationship with shame,motivation and self-compassion

There is growing awareness of mental health problems among UK business students, which appears to be exacerbated by students’ attitudes of shame toward mental health. This study recruited 138 UK business students and examined the relationship between mental health and shame, and mental health and potential protective factors such as self-compassion and motivation. A significant correlation between each of the constructs was observed and self-compassion was identified as an explanatory variable for mental health. Shame moderated the relationship between self-compassion and mental health. Integrating self-compassion training into business study programs may help to improve the mental health of this student group.     

The role of the corporate HR function in global talent management

We currently know little of the role of the corporate human resource (HR) function in multinational corporations regarding global talent management (GTM). GTM is explored here from two perspectives: increasing global competition for talent, and new forms of international mobility. The first considers the mechanisms of GTM, and the second, individual willingness to be mobile, especially in emerging markets, and the organizational capability needed to manage this talent. New corporate HR roles are identified which show how these issues might be addressed. We then advance our understanding of GTM theory and practice by considering the major future challenges facing corporate HR.