Effect of Physician Perspective on Allocation of Medicare Resources for Patients with Advanced Cancer

Rocke, Daniel J.; Beumer, Halton W.; Taylor, Donald H.; Schulz, Kristine; Thomas, Stephen B.; Puscas, Liana; Lee, Walter T.

doi:10.1177/0194599813495815a87

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“…For example, physicians recommend different treatments to patients than they would select to treat themselves, and recommend different patient treatment plans to other physicians than they would select if they made the final treatment decision themselves (Ubel, Angott, and Zikmund‐Fischer [], Rocke et al. []). Similarly, Jaskiewicz and Luchak [] rely on regulatory focus to reason that a CEO leading a family firm is more focused on preventing losses or damage to the family's financial interests if he or she is a member of the family, rather than an outsider.…”

Section: Theory and Hypothesis Developmentmentioning

confidence: 99%

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Knechel

Leiby²

2016

Journal of Accounting Research

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Effective consultation is critical for improving the audit of estimates. In an experiment where audit managers acted as consultants to other auditors, we examine conditions in which consultants either recommend estimates that differ substantially from advice‐seekers’ assessments (contrariness) or recommend narrower reasonable ranges of estimates (precision). Psychology theory argues that both of these attributes can improve estimates. We examine whether these attributes depend on consultants' status motives, that is, the desire to gain respect from or power over others. We find that active status motives lead consultants with higher specialized knowledge to provide recommendations that are less contrary, but more precise. However, consultants increase precision by tightening range bounds in a manner that is not counter to management's preference and thus unlikely to prompt the audit team to challenge the estimate. We also find that higher consultant decision authority constrains precision. Our findings suggest limits to consultation's potential effectiveness in improving estimates. For instance, our findings suggest that firms and standard setters direct consultants to focus scrutiny on the range bound that is most likely to constrain management opportunism.

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Section: Theory and Hypothesis Developmentmentioning

confidence: 99%

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Knechel

Leiby²

2016

Journal of Accounting Research

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Effect of Physician Perspective on Allocation of Medicare Resources for Patients with Advanced Cancer

Abstract: Objectives: 1) Assess how physician perspective affects Medicare resource allocation for advanced cancer patients. 2) Compare how physician allocations differ from advanced cancer patients and their caregivers.

Cited by 1 publication

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If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

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