Rezensionen

Ohne Zusammenfassung     

Joint audit,audit market structure,and consumer surplus

We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that the introduction of a joint audit regime would be associated with a substantial loss of consumer surplus. The loss results from restricting clients from giving all of the audit work to their most preferred audit firm, but it is partly offset by gains in consumer surplus deriving from the opportunity to choose the best combination of auditor pairs.     

Job crafting and I-deals: a study testing the nomological network of proactive behaviors

In this research, we investigated the predictive powers of I-deals and job crafting on key employee outcomes (in-role work performance, citizenship behaviors directed at organization and co-workers, affective commitment and intentions to stay). In doing so, we also compared the explanatory degree of job crafting and I-deals on these outcomes. We used two sets of samples, both drawn from across different industries in Istanbul, Turkey. The first study examined the factorial structures of job crafting and I-deals scales. The second study is used to test our hypotheses regarding effects and strengths of I-deals and job crafting on the outcomes. Findings from series of structural equation models underscored that I-deals are more critical in leading to enhanced employee outcomes compared to the effects of job crafting. We discuss the role of these proactive behaviors in today’s ever-changing business settings.     

Job Assignments under Moral Hazard: The Peter Principle Revisited

We show that inefficient job assignments arise in organizations even if there is full information about employees’ types and complete contracts are possible. Our model also provides a new perspective on the Peter Principle: the output of an employee who is promoted into a job for which he is not well suited need not decline postpromotion, because he is pushed to exert more effort. Although promotions are desirable for most employees, they make the least able in a hierarchy level worse off: for them earnings increase only because they work harder to compensate for their “incompetence.”     

Book reviews

Recent regulatory initiatives stress that an independent oversight board, rather than the management board, should assume the role of auditors' client. In an experiment, we test whether the type of client affects auditors' independence. Unique features of the German institutional setting enable us to realistically vary the type of auditors' client as our treatment variable: we portray the client either as the management preferring aggressive accounting or the oversight board preferring conservative accounting. We measure auditors' perceived client retention incentives and accountability pressure in a post-experiment questionnaire to capture potential threats to independence. We find that the type of auditors' client affects auditors' behaviour contingent on the degree of the perceived threats to independence. Our findings imply that both client retention incentives and accountability pressure represent distinctive threats to auditors' independence and that the effectiveness of an oversight board in enhancing auditors' independence depends on the underlying threat.     

Offshoring and Outsourcing Potentials: Evidence from German Micro‐Level Data

This paper provides two indicators that measure: (i) offshoring potentials (cross‐country geographical relocation) and (ii) outsourcing potentials (organisational relocation) separately at the level of jobs, occupations, tasks and industries. We use four waves of the BIBB/BAuA Labour Force Survey in Germany and apply principal component analysis based on a large set of potential determinants of offshoring and outsourcing derived from the literature. Our results show significant variation across these levels in the determinants of both dimensions. We provide a comprehensive empirical classification of the determinants of how easily jobs can be offshored and outsourced. This can serve as a basis for further research to investigate the economic effects of job offshoreability.     

Motivations of application developers: Innovation,business model choice,release policy,and success

This study provides insights into the success of smartphone applications (apps) based on the chosen business model and version release strategy, and relates these variables to the motivations of their third-party innovators in the smartphone operating system market. The analysis is based on a questionnaire focusing on motivational factors and demographics of developers, coupled with secondary data on the apps themselves and their success. We find that apps developed due to the personal needs of the developer for new functionalities result in higher success in terms of number of downloads, whereas many of the intrinsic motivations outlined in user innovation theory do not have a significant impact on app success. Our findings imply that while some insights from user innovation theory are applicable to understanding factors that contribute to the potential success of apps, the smartphone application software ecosystem has its own dynamics, including the absence of learning effects over several apps that require further focus and more in-depth research.