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51.
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The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting 下载免费PDF全文
Eric N. Johnson D. Jordan Lowe Philip M. J. Reckers 《Contemporary Accounting Research》2016,33(1):261-287
This study reports on an experiment conducted to assess the influence of different affective mood states on auditors’ ability to resist obedience pressure to commit or overlook unethical acts in six audit contexts. Obedience pressure from superiors to comply with unethical directives is of particular concern in public accounting, given the hierarchical structure of audit teams and the power imbalance in superior–subordinate relationships. One hundred and seventy audit seniors from two large international public accounting firms participated in an experiment. Three different moods were induced in participants through work‐related trigger events: one positive active mood state (arousal) and two negative passive mood states (fear and insignificance). These mood states were anticipated to influence auditors’ expressed willingness to comply with their superiors’ unethical directives as set forth in our ethical scenarios. Our results indicate that low levels of arousal and high levels of fear and insignificance influenced compliance intentions. Our results also indicate overall high levels of expressed willingness to comply with superiors’ unethical directives. Implications of our findings for understanding the antecedents of unethical conduct within the accounting profession and for future research are discussed. 相似文献
53.
Jun Duanmu Mashrur Chowdhury Kevin Taaffe Craig Jordan 《Transportation Research Part E: Logistics and Transportation Review》2012,48(3):684-700
This paper presents a new framework for managing congestion during emergency evacuations. The algorithm allows a long link of the network to be used as a buffer to keep the traffic flow moving in. Concurrently, a detour trigger time is estimated to keep the traffic under-saturated in the buffer zone and minimize the total travel time. The integration algorithm presented in this paper is an efficient mathematical solution for travel time cost calculation. A case study is presented to demonstrate the efficacy of the traffic demand buffering strategy developed in this research for managing the evacuation flow. 相似文献
54.
Thomas J. Jordan 《Journal of Economics》2001,73(2):125-147
This paper offers an alternative explanation for the occurrence of an inflation bias with and without an output goal exceeding
natural output. A monetary game model is developed from which an inflation bias emerges because the policymaker increases
money growth in order to avoid a recession due to a possible negative control error. Whereas higher additive instrument uncertainty
increases the inflation bias, higher multiplicative uncertainty decreases it. Delegating monetary policy to an independent
and conservative central banker decreases the inflation bias for all types of control errors. 相似文献
55.
Thomas Jordan Angelo Ranaldo Paul Söderlind 《Financial Markets and Portfolio Management》2009,23(4):349-359
We use a regime-switching approach to model the implementation of SNB monetary policy. The regime-switching technique is crucial
for assessing the flexibility inherent in the SNB’s monetary policy strategy. The empirical findings support the idea that
repo operations are instrumental in smoothing the implementation of monetary policy in normal times, while changes in the
official operational target, accompanied by the accommodating use of repo operations, produce the intended effects in periods
of distress. Another significant contribution also comes from some new measures designed to improve liquidity in the Swiss
franc money market during the financial crisis of 2007–2008. 相似文献
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This article explores the differences between transnational and domestic terrorism, further differentiating by private versus government targets, to estimate the effect of exogenous catastrophic shocks on a country's level of domestic and transnational terrorism. The empirical analysis uses detailed data on terrorism, natural disasters, and other relevant controls for 176 countries from 1970–2007 to illuminate several key disparities in a postdisaster target choice of terrorists. The results indicate that natural disasters incite both transnational and domestic terrorism; however, evidence is found for dissimilar motivations between the two. While both types of terrorism increase after disasters, transnational attacks against the government increase immediately following the disaster, suggesting an impetus to exploit weakened “hard” targets during the chaos. Conversely, domestic terrorism against the government takes longer to manifest, suggesting a period of time for which the public recovers and assesses the government's response. 相似文献
58.
Colleen M. Harmeling Jordan W. Moffett Mark J. Arnold Brad D. Carlson 《Journal of the Academy of Marketing Science》2017,45(3):312-335
Customer engagement marketing—defined as a firm’s deliberate effort to motivate, empower, and measure customer contributions to marketing functions—marks a shift in marketing research and business practice. After defining and differentiating engagement marketing, the authors present a typology of its two primary forms and offer tenets that link specific strategic elements to customer outcomes and thereby firm performance, theorizing that the effectiveness of engagement marketing arises from the establishment of psychological ownership and self-transformation. The authors provide evidence in support of the derived tenets through case illustrations, as well as a quasi-experimental field test of the central tenet of engagement marketing. 相似文献
59.
Anna Schwartz's insights and careful analysis of the forces shaping institutions have contributed greatly to our understanding of money, central banks, and monetary policy. We discuss these contributions in the context of three issues. The first concerns governments' role in money. First, we focus on Anna's contribution to our understanding of the quality of money. In this context, we consider how the acceleration of globalization and developments in information technology has, as an external development, forced improvements in institutions and social arrangements. The second issue concerns the potential for currency boards to serve as an intermediate institution in the evolution toward and, perhaps now, away from so many central banks and sovereign monetary authorities. Finally, we turn our attention to current issues in the implementation of monetary policy. 相似文献
60.
This paper tests whether more frequent interaction at different spatial levels has a positive effect on the innovation performance of small- and medium-sized enterprises (SMEs) in the South-West and South-East of Ireland. Based on an original survey, it finds that more frequent interaction generally increases innovation likelihood, but at a diminishing rate, thus suggesting a trade-off between resources dedicated to transforming knowledge into new products and processes. Spatially distant interaction is found to be at least as valuable as proximate interaction, which questions the received wisdom that the best sources of knowledge are regional. Given the value of distant interaction, the results indicate that regional lock-in may be an obstacle to superior innovation performance of SMEs. 相似文献