Margin of safety: Life history strategies and the effects of socioeconomic status on self-selection into accounting

Leiby, Justin; Madsen, Paul E.

doi:10.1016/j.aos.2017.07.001

Cited by 31 publications

(24 citation statements)

References 48 publications

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“…Recent research in Australia finds the progressive tax regime and welfare transfers Sikka (2015) argues accountants undermine are bulwarks against sharper increases in economic inequality (Productivity Commission, 2018). Hence, while an accounting career might mitigate inequality by providing a ladder out of poverty for new graduates (Leiby and Madsen, 2017) the accounting profession is having the opposite effect.…”

Section: Existing Interdisciplinary Research On Accounting For Inequalitymentioning

confidence: 99%

Economic inequality: problems and perspectives for interdisciplinary accounting research

Tweedie

Hazelton

2019

AAAJ

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Purpose The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality. Design/methodology/approach The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic inequality and accounting research intersect. The authors then draw on prior accounting research to identify frameworks accounting scholars already use apposite to analysing these topics. Findings Economic inequality cuts across major accounting topics, including measurement, reporting and tax. Inequality also bears on an influential agenda in interdisciplinary accounting research to hold corporations and states accountable for their impacts. Four prior research frameworks accounting scholars might apply to this agenda are: critical Marxian or post-Marxian; accounting ethics; advocacy; and disclosure studies. Social implications A growing body of social scientific research, as well as influential global institutions, social movements and political debates, raise concerns over inequitable global distributions of wealth and income. The authors explore ways accounting scholars can help redress these inequities. Originality/value While economic inequality affects billions of people, accounting scholarship is yet to give these inequities the attention their scale and social impact merits. The authors suggest ways accounting researchers can make substantive contributions to addressing this issue.

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Section: Existing Interdisciplinary Research On Accounting For Inequalitymentioning

confidence: 99%

Economic inequality: problems and perspectives for interdisciplinary accounting research

Tweedie

Hazelton

2019

AAAJ

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“…Tidak bisa dipungkiri dari simbol-simbol akuntansi yang mapan di Amerika juga menjadi alat bagi akuntan dalam merusak citra kebaikan yang dicapai oleh akuntansi. Berbagai usulan tentang konsep, asumsi, prinsip, dan postulat bermunculan seiring zaman (Catchpowle & Smyth, 2016;Leiby & Madsen, 2017;Macve, 2015). Di sisi lain, kuasa ini juga semakin menjadi peluang akuntansi untuk menciptakan simbol-simbol kuasa baru.…”

Section: Intuisi Gambar 1 Proses Semiotika Tandaunclassified

Going Concern dalam Metafora Ondel-Ondel

Totanan

Paranoan

2018

jamal

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Going Concern dalam Metafora Ondel-Ondel. Artikel ini berusaha mengungkap bahwa konsep going concern berlaku tidak hanya bagi perusahaan tetapi juga dalam budaya (dalam hal ini ondel-ondel dalam budaya Betawi). Metode yang digunakan adalah analisis semiotika terhadap ondel-ondel sebagai simbol keberlanjutan masyarakat Betawi. Hasil analisis menunjukkan bahwa ondel-ondel merupakan simbol dari "seniman jalanan." Hal ini merupakan akibat logis dari perubahan sosial, teknologi, dan perspektif baru budaya modern. Meskipun demikian, simbol tersebut tetap disosialisasikan secara turun-temurun supaya tetap going concern dalam jangka panjang.

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“…However, some additional individual characteristics that could be considered to play a role in the audit team setting are an individual's personality type and his cognitive style. The population of staff auditors is inherently different from the human/professional population as a whole due to the general preference toward concrete and analytical thinking, which may be the result of self-selection into a profession not known to emphasize creativity but more so conscientiousness (Leiby and Madsen 2017). At the same time, auditors continually face decisions, sometimes with no clear answer, requiring professional judgment that requires creativity to find the best solution while still following professional and ethical standards.…”

Section: Individual Characteristicsmentioning

confidence: 99%

The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?

Wetmiller

2021

JAAR

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PurposeThis study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional audit behavior (DAB).Design/methodology/approachThis study uses an experiment that manipulates peer team member behavior (DAB present or DAB absent) and superior preference (efficiency or effectiveness). Students enrolled in a graduate accounting course, proxying for inexperienced staff auditors, receive an internal control sample selection task. Participants assess the likelihood that a typical staff auditor would engage in DAB or non-DAB.FindingsFirst, staff auditors with a peer team member who engages in DAB are more likely to engage in DAB. Second, staff auditors who have a superior with a preference toward efficiency are more likely to engage in DAB. Finally, when considered simultaneously, the effect of the superior's preference on the likelihood of staff auditors engaging in DAB is not different for staff auditors, subject to a peer engaging in DAB versus those subject to a peer who engaged in a non-DAB.Research limitations/implicationsThis study uses a hypothetical audit team, a written script of team member communication, and students proxying for inexperienced staff auditors. As such, future studies might consider improving the realism of the team setting, the manner in which a message is portrayed, and implications at higher levels within the audit team hierarchy.Practical implicationsTeam interactions contribute to the prevalence of DAB within the profession. Specifically, inexperienced auditors are influenced by the behavior of peer and superior team members and this may be one cause of the prevalence of DAB within the profession. As such, future firm considerations could include well-structured mentorship programs and rewards structures.Originality/valueThis study adds to the audit team literature by investigating the influence of audit team dynamics on staff auditors' behaviors. This paper extends the current audit team literature, that is mostly focused on supervisor–subordinate relationships, by investigating social influences from peers and superiors. This study's findings inform public accounting firms of areas in which personnel may negatively affect audit quality through intra-team interactions.

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Margin of safety: Life history strategies and the effects of socioeconomic status on self-selection into accounting

Cited by 31 publications

References 48 publications

Economic inequality: problems and perspectives for interdisciplinary accounting research

Economic inequality: problems and perspectives for interdisciplinary accounting research

Going Concern dalam Metafora Ondel-Ondel

The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?

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