This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence management accountants' aggressive financial reporting behavior. Specifically, we focus on whether social pressure arising from a superior relative to pressure from a peer may undermine a conservative risk appetite. We find that management accountants' aggressive financial reporting judgments are more responsive to obedience pressure relative to conformity pressure in the presence of a conservative risk appetite, which suggests that pressure from a superior may reduce the effectiveness of a conservative risk appetite. Our study contributes to understanding how factors at the individual, social, and organizational level combine to influence management accountants' aggressive financial reporting behavior.
Data Availability: The data used in this study are available upon request from the authors.
This paper reports on a study of how accounting doctoral students are being prepared to assume the teaching responsibilities of faculty positions. Based on responses to a survey questionnaire, we provide descriptive information about current practices in teaching preparation in U.S. accounting doctoral programs. We also collect and report comparative statistics from the related fields of finance, management, and economics for use as benchmarks. The results highlight several areas where accounting could possibly improve with regard to pedagogical training in doctoral programs. We provide potential suggestions and commentary about effective practices based on the results from the study. In particular we suggest (1) changes in the teaching evaluation process, (2) development of teaching mentorships, (3) implementing a teaching portfolio requirement, and (4) incorporation of additional methods of assisting non-native English speakers for teaching duties.
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