A Practical Guide to Using Path Analysis: Mediation and Moderation in Accounting Research

Jollineau, S. Jane; Bowen, Robert M.

doi:10.2308/jfr-2021-004

Cited by 29 publications

(8 citation statements)

References 23 publications

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“…Practically, having shiny long hair does not seem to have direct evolutionary benefits. However, women invest considerable amounts 1 It is important to note that an indirect effect can attain significance even if individual indirect paths lack significance (Zhao et al, 2010;Jollineau and Bowen, 2022). of time caring for and grooming their hair.…”

Section: Discussionmentioning

confidence: 99%

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Wives with long and high-quality hair have more frequent sex

Cheon,

Kim,

Kim

2024

Front. Psychol.

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The image of an ideal woman often involves her having long, silky hair. However, the dearth of psychological research on hair limits the understanding of how women’s hair functions in romantic relationships. While some scholars have found that the appearance of women’s hair signals reproductive potential to men, whether women’s hair may affect their sexual lives remains unknown. To investigate the function of hair in romantic relationships, we tested whether women’s hair quality and length are associated with sexual frequency in marital dyads. We conducted a paid online survey involving 204 heterosexual marital dyads. The results indicated that women with long and high-quality hair experienced more frequent sexual intercourse with their spouse, as it heightened their husband’s perception of their attractiveness and, consequently, intensified their husband’s sexual desire toward them. Neither men’s hair length nor quality was associated with sexual frequency. Implications of the study are further discussed.

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Section: Discussionmentioning

confidence: 99%

“… 1 It is important to note that an indirect effect can attain significance even if individual indirect paths lack significance ( Zhao et al, 2010 ; Jollineau and Bowen, 2022 ). …”

mentioning

confidence: 99%

Wives with long and high-quality hair have more frequent sex

Cheon,

Kim,

Kim

2024

Front. Psychol.

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“…The use of an 80% CI is an appropriate test when theory calls for a directional test for indirect effects, wherein a 10% criterion is set (α = 0.10). Jollineau and Bowen (2023) provide a methodological guide for authors utilizing mediation and moderation in accounting research. They note that, if an author's theory suggests directional effects, the author can set a 5% criterion for the directional tail by specifying a 90% CI.…”

Section: Qualitative Responsesmentioning

confidence: 99%

Audit firm tenure disclosure and nonprofessional investors' perceptions of auditor independence: The mitigating effect of partner rotation disclosure

Judge,

Goodson,

Stefaniak

2024

Contemporary Accting Res

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In 2017 the PCAOB began requiring audit firm tenure disclosure within the audit report for SEC registrant clients. Many commenters raised the concern that prominent disclosure of firm tenure would lead investors to inappropriately infer a negative relation between audit quality and long tenure. This is particularly troubling given that empirical evidence generally does not support this concern. In our first experiment, we predict and find that disclosing an audit firm's long tenure within the audit report increases investors’ perceptions that the audit firm's independence was impaired while conducting the audit. However, we also identify an intervention that mitigates the effects of disclosing long tenure—an accompanying disclosure in the audit report of the firm's adherence to the SEC's mandatory partner rotation requirement. We find that such a disclosure moderates the effect of long tenure disclosure such that in the absence (presence) of a partner rotation disclosure, investors do (not) perceive increased independence impairment when long firm tenure is disclosed. In a second experiment, we predict and find that long firm tenure disclosure reduces investors’ preference to invest in an otherwise quantitatively optimal investment and that this relation is driven, in part, by perceptions of independence impairment. Again, this result is attenuated by partner rotation disclosure. Our results should be useful to regulators in understanding the effects of their disclosure mandate and to audit firms in understanding a practical way in which they might mitigate the implications of such effects.This article is protected by copyright. All rights reserved.

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“…Following the approach of Baron and Kenny (1986) and Jollineau and Bowen (2022), we use Models (6A)-(6C) to conduct our mediation analyses:…”

Section: Additional Test: Mediation Effects Of Financing Constraintsmentioning

confidence: 99%

“…Following the approach of Baron and Kenny (1986) and Jollineau and Bowen (2022), we use Models (6A)–(6C) to conduct our mediation analyses: where the mediator is SA_INDEX . The total effect of INSURANCE on INEFFICIENCY (i.e.…”

Section: Additional Test: Mediation Effects Of Financing Constraintsmentioning

confidence: 99%

The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China

Li¹,

Sun

et al. 2023

PAR

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Purpose The purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a specific focus on investment efficiency. Design/methodology/approach Using a sample of Chinese A-share listed firms from the period 2007 to 2020, this study uses Ordinary Least Squares regressions to investigate the research questions, as well as moderating and mediating effects. Additionally, alternative measures of investment efficiency are used, and the Heckman two-stage model and propensity score matching model are used to demonstrate the consistency of the findings and to mitigate the risk of endogeneity. Findings The findings of this study suggest that purchasing D&O insurance has a detrimental impact on corporate investment efficiency, particularly in the context of over-investment activities; robust internal governance mechanisms, exemplified by a higher shareholding ratio of the top shareholder and enhanced internal control quality, alleviate this negative effect; and financing constraints act as a mediating factor in the association between D&O insurance and investment efficiency. Originality/value Corporate investment efficiency is of significant importance for both national macroeconomic growth and micro-enterprise development. Notably, the prevalence of D&O insurance among Chinese firms is progressively increasing, thus exerting a growing influence. This study contributes to the existing literature on D&O insurance and corporate investment efficiency, providing valuable insights into the economic impact of D&O insurance on Chinese firms. The empirical evidence presented herein facilitates future reforms and adjustments.

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A Practical Guide to Using Path Analysis: Mediation and Moderation in Accounting Research

Cited by 29 publications

References 23 publications

Wives with long and high-quality hair have more frequent sex

Wives with long and high-quality hair have more frequent sex

Audit firm tenure disclosure and nonprofessional investors' perceptions of auditor independence: The mitigating effect of partner rotation disclosure

The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China

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