Subcertification and Relationship Quality: Effects on Subordinate Effort

• 成果类型: Article
• 署名作者: Vance, Thomas W.
• 署名单位: University of Waterloo
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2010.01032.x
• 发表日期: 2010
• 页码: 959-+
• 关键词: LEADER-MEMBER EXCHANGE; VERTICAL DYAD LINKAGE; auditors performance; control-systems; trust; ACCOUNTABILITY; task; expectations; decisions; FRAMEWORK

摘要

This study considers the decision to impose a control system increasingly seen in practice - subcertification - and the resulting impact on the effort exerted by the controlled individual. I experimentally examine the interaction of subcertification with existing manager-subordinate relationship quality. I draw upon the leader-member exchange (LMX) literature to define relationship quality, providing evidence consistent with subordinates in high-quality relationships exerting greater effort to report an accurate accounting estimate than those in low-quality relationships. I next consider the effects of the decision to require subcertification on effort, finding that higher-quality-relationship subordinates decreased effort relative to those not required to subcertify. The results I present are of particular importance to managerial accountants who are charged with control system design and implementation decisions. To the extent that greater effort yields higher-quality estimates, this study has financial statement quality implications as well.