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• Leadership ability: Labor market outcomes, organizational benefits, and talent management in the auditing profession AI翻译
  作者：Dong, Ting; Kallunki, Juha-Pekka; Nilsson, Henrik; Vanstraelen, Ann
  作者单位：Stockholm School of Economics; University of Oulu; Aalto University; Maastricht University; University of Antwerp
  摘要：Leadership is considered a core competency for auditors. This study examines how auditors' leadership ability affects their labor market outcomes and audit firm performance. Using Swedish military data on qualified auditors (CPAs), we first show that auditors' leadership ability, measured at around age 18, is a strong predictor of their income and career success. However, our results also suggest that the audit labor market compensates for auditors' leadership ability at a much later stage tha...
• Auditor political connections and SEC oversight AI翻译
  作者：Krishnan, Jagan; Li, Meng; Park, Hyun Jong
  作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; University of Texas System; University of Texas Arlington
  摘要：We examine whether auditor political connections are associated with the SEC's oversight of audit clients. Specifically, we test whether auditors' political action committee contributions are associated with three SEC oversight actions: comment letters, investigations, and Accounting and Auditing Enforcement Releases (AAERs). Consistent with higher political connections inducing heightened scrutiny from the SEC, we find that the clients of auditors with higher political connections are more li...
• Is more always better? An experimental examination of the effects of feedback frequency, narcissistic oversensitivity, and growth mindset on performance accuracy AI翻译
  作者：Johnson, Joseph A.; Kelly, Khim; Olczak, Wioleta
  作者单位：University of South Carolina System; University of South Carolina Columbia; State University System of Florida; University of Central Florida; Marquette University
  摘要：The provision of more frequent feedback to employees is increasing, although prior research has found mixed results as to the effect of increased feedback frequency on employee performance. Narcissism research identifies narcissistic oversensitivity as a key narcissistic subdimension that may result in particularly strong responses to performance feedback. We predict and find in an experiment that increased performance feedback frequency has a more negative impact on the performance accuracy o...