Auditor Rotation Policies and Perceived Auditor Attributes in Texas School Districts

doi:10.33423/jaf.v19i19.2696

Cited by 1 publication

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References 20 publications

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“…Accountants play different roles in business and community; thus, the major growth of the accounting education literature over the last quarter century has addressed the skills deemed important for success as an accountant and has been pursued more in higher education (Fogarty, 2019). Compassion can specially guide organizations to make socially accountable decisions at several levels: planning effective compensation-raising programs (Russell and Smith, 2018), evaluating and predicting entrepreneurial measures (Dana, 2009), providing consultation to business governance (Axtell et al ., 2017), promoting exemplary ethical criteria (Linnhoff et al ., 2014), assessing corporate economic conditions (Martin et al ., 2016), solving tax issues (Carpenter et al ., 2013), monitoring audit affairs (Grossman et al ., 2019; Tervo et al ., 2013), revising environmental matters (Broker et al ., 2019) and economic growth (Smith et al ., 2019) and striking the work-life balance (Linnhoff et al ., 2015).…”

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confidence: 99%

Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education

Arianpoor,

Yazdanmehr,

Elahi Shirvan

2023

ARA

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PurposeTo measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university.Design/methodology/approachThe suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM.FindingsThe model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights.Originality/valueIn the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

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