Communicating Measurement Uncertainty: An Experimental Study of Financial Reporting Implications for Managers and Investors

Abstract

DedicationTo my husband, Ed, my parents, Ed and Cindy, and my sister, Meredith Honoring the memory of Maylon (Grandpa) McDonald, my role model in scholarly pursuits and life, and Dot (Granny) Avera, who was the most selfless person I have ever known.v Acknowledgements I am very grateful for the extraordinary guidance of my committee, composed of Steve Kachelmeier (chair) Bill Kinney, Lisa Koonce, Raj Raghunathan, and Michael Williamson. Stimulating conversations with Bill began even before my start of the doctoral program, and his support, encouragement, and advice throughout the doctoral program has been tremendous. I would like to thank Lisa for always becoming available at a moment's notice to give me wise advice about research and any dilemma that might be arising. I hope that as a professor, I can exhibit Raj's creativity, curiosity, and passion. Coauthoring with Michael has been great, and I really appreciate all that I have learned from him during our many conversations throughout the years.I am also fortunate to have wonderful colleagues in the doctoral program. In particular, Brett Cantrell, Brent Lao, Erin Towery, Chris Yust, Marcy Shepardson, James Smith, and Todd Thornock have been wonderful colleagues, and I also appreciate their friendship very much. I would especially like to thank Erin -our Starbucks runs and outings at the AT&T center were very fun, her racing to find experimental participants when I was running short was the utmost sign of friendship, and I know we will be lifelong friends.I would like to express my appreciation to Mark Wimby, for his help in the McCombs laboratory. Helping me navigate z-Tree unexpectedly crashing and conversations while I was testing late in the night were much appreciated. I would also like to thank Bill Swann for directing me to the Dark Triad and for thoughtful discussions during his seminars.I express my deepest gratitude to my mentor, dissertation chair, and friend, Steve Kachelmeier. I view Steve as the best researcher, teacher, and editor imaginable, and I have learned tremendously from him ever since I first sat in his office to interview for the doctoral program. His energy, passion, caring for others, and commitment are truly admirable, and I am grateful for the (many!) hours of conversations about this dissertation we have had in his office. Working on The Accounting Review with Steve was a "once in a lifetime" experience that I both learned from tremendously and enjoyed very much. When a dilemma or question arose throughout my time in the doctoral program, from my decision to pursue experimental research in January of the first year of the doctoral program, to the excitement of job market experiences, Steve has always been there for me and been a valued confidante and advisor.Finally, I would like to thank my husband, Ed Majors. Spending Saturdays testing z-Tree in the McCombs laboratory, helping me troubleshoot programming problems, discussing dissertation ideas, reading drafts of this dissertation, providing valuable advice, and the many other...

Taxonomia do Dark Triad: Revelações da Rede Científica no Meio Organizacional

“…Com base nas discussões dos pronunciamentos contábeis internacionais, Majors (2014) desenvolveu um estudo sobre a relação entre os traços de personalidade do Dark Triad e a comunicação de incertezas de estimativas contábeis. A estratégia experimental possibilitou que a autora fizesse uma simulação com estudantes universitários, os quais receberam incentivos monetários significativos para interagir em papéis análogos aos de gestores e investidores, num cenário prático, em que foi fornecido um intervalo razoável de estimativas para o valor de um ativo.…”

“…Especificamente, no ambiente corporativo, o Dark Triad tem sido objeto de estudo para a evidenciação de estratégias e vulnerabilidade emocional de líderes (Black, 2013), do comportamento impulsivo com propensão à tomada de decisões arriscadas (Crysel, Crosier & Webster, 2013), de atitudes financeiras egoístas com dinheiro de terceiros para ganho pessoal (Jones, 2013), da habilidade de enganar (Giammarco, Atkinson, Baughman, Veselka & Vernon, 2013), das táticas de manipulação no trabalho (Jonason, Slomski & Partyka, 2012); da incerteza na divulgação de intervalos de estimativas financeiras (Majors, 2014), de atitudes cínicas e antiéticas (Nair & Kamalanabhan, 2010) e do comportamento contraproducente no trabalho (O'Boyle, Forsyth, Banks & McDaniel, 2012;Spain, Harms & Lebreton, 2014).…”

Recognizing the Best: The Productive and Counterproductive Effects of Relative Performance Recognition

“… Recently, other accounting studies have also investigated the effect of the Dark Triad of personalities or its components on accounting decisions and task performance (e.g., Murphy ; Hales, Hobson, and Resuteck ; Brown, Rennekamp, Seybert, and Zhu ; Dworkis ; Majors ). Unlike these studies, my study focuses on the implication of the Dark Triad on the efficacy of recognition programs. …”

Manobras financeiras e o Dark Triad: o despertar do lado sombrio na gestão

“…Para se estabelecer os níveis dos traços de personalidade, foi adotado o seguinte critério: inicialmente foi mensurada a média de cada indivíduo e do grupo (variável quanti), sendo na sequência utilizado o tercil para dividir o grupo em três faixas: baixos traços, traços moderados e altos traços (variável quali). O cálculo da média foi utilizado por se tratar de prática corrente em estudos na área de psicologia (W. K. Campbell et al, 2004;Paulhus & Williams, 2002) e na área contábil (Johnson et al, 2013;Majors, 2014). Murphy (2012), por exemplo, adotou como critério de altos traços de Maquiavelismo os escores superiores a 80, em uma faixa de 20 a 140 pontos da escala Likert de 7 pontos, pois sua investigação interessou-se em apenas conhecer os traços altos e baixos.…”

“…Especificamente no ambiente corporativo, o Dark Triad tem induzido pesquisas sobre o comportamento impulsivo com propensão a tomada de decisões arriscadas (Crysel, Crosier, Webster, & Gregory, 2013), comportamento financeiro egoístico com dinheiro de terceiros para ganho pessoal (D. N. Jones, 2013), táticas de manipulação no trabalho (Jonason, Slomski, & Partyka, 2012), incerteza na divulgação de intervalos de estimativas financeiras (Majors, 2014), nível de cinismo e conduta antiética de líderes (Nair & Kamalanabhan, 2010), características de liderança (Furtner, Rauthmann, & Sachse, 2011;Harms, Spain, & Hannah, 2011;Kaiser, LeBreton, & Hogan, 2013;McCleskey, 2013) e comportamento contraproducente no trabalho (O'Boyle, Forsyth, Banks, & McDaniel, 2012;Spain, Harms, & LeBreton, 2014).…”