Perceptions of benefit and justice and desired outcomes

Beeler, Jesse D.; Franz, Diana R.; Wier, Benson

doi:10.1016/s1474-7979(01)04080-7

Cited by 7 publications

(5 citation statements)

References 16 publications

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“…For example, O'Donnell & Schultz (2003) reported a response rate of 36 percent among senior auditors. Beeler et al . (2001) reported an 11 percent response rate among managerial accountants.…”

mentioning

confidence: 99%

The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions

Holt

DeZoort

2009

Int J Auditing

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Current governance disclosure requirements include reports from management, the audit committee, and the external auditor. However, despite internal audit's prominence as a critical governance mechanism, external stakeholders lack information about the function. This study evaluates the extent that a descriptive Internal Audit Report (IAR) affects investor confidence and investment decisions. The results indicate that participants provided with an IAR had more confidence in financial reporting reliability and higher perceived company oversight effectiveness than participants without access to an IAR. The IAR effect on confidence in financial reporting reliability is particularly evident for high fraud risk companies. Tests for mediation reveal that the IAR effect on confidence is mediated by perceptions of oversight effectiveness. Furthermore, we find that confidence in financial reporting reliability and perceived oversight effectiveness mediate the IAR‐investment recommendation relation. Self‐insight results show that the IAR was perceived to be as useful as several currently required disclosures.

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confidence: 99%

The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions

Holt

DeZoort

2009

Int J Auditing

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“…These positive emotions were also investigated by research of Jasper (1998) and Goodwin and Jasper (2015) about the emotions of individuals in protest movements. This finding extends the studies of Adams (1966), Beeler et al (2001), CohenCharash (2001), andHayibor (2012) about the negative emotional responses toward inequity by recognising positive emotions elicited by perceptions of inequity.…”

Section: Activated -Deactivated Emotionssupporting

confidence: 87%

“…This finding extends theories of Adams (1966), Webster and Rice (1996), Beeler et al (2001), Rules and Choices (2015) who suggested that perceptions of under-reward inequity would lead to attempts to resolve the inequity. It supports Cosier and Dalton (1983), and (Hayibor & Collins, 2016a), who claimed that perceptions of under-reward inequity might not lead to behaviours to reduce inequity.…”

Section: Behavioural Responsessupporting

confidence: 85%

“…According to many scholars on theories of equity, perceptions of whether under-reward or over-reward inequity can lead to behavioral responses to retrieve equity, such as striving to change inputs and/or outcomes, changing comparison-others, and amending their perceptions of inputs and outcomes (Beeler, Franz, & Wier, 2001;Grace, 2016;Kadefors, 2005;Moragwa, 2013;Rules & Choices, 2015;Silver Coley, Lindemann, & Wagner, 2012;Williamson & Williams, 2011 However, other researchers claim that perceptions of over-reward inequity do not always lead to actions to change inputs and outcomes (Hayibor, 2012;T.-Y. Kim et al, 2015).…”

Section: Behavioural Responses To Inequitymentioning

confidence: 99%

“…Particularly, the value of this contribution could be highlighted in comparison with existing literature. For example, the research of Beeler et al (2001), , (Griffith, Hoppner, Lee, & Schoenherr, 2017) and other scholars in the main stream of literature on equity did not mention the positive emotions stemming from perceptions of under-reward inequity.…”

Section: Summary Of Research Contributionsmentioning

confidence: 99%

See 2 more Smart Citations

Equity issues in land acquisition: A source of delays in large construction projects in Vietnam

Vu¹

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Delays in construction projects have been a recurring and global problem for decades. In many countries, particularly developing countries, delays in land acquisition are considered one of the largest contributors of delays in large construction projects. In Vietnam, one key cause of these delays stems from equity perceptions of land-acquired communities who perceive themselves to be disadvantaged or let down by the land acquisition process. However, the formation of these equity perceptions has not been sufficiently investigated. Further, the relationship between equity issues on perceptions of land-acquired households and delays in construction projects has also not been clarified by existing literature that cannot help to adequately figure out solutions to these delays.Therefore, this research aims to investigate the formation of equity perceptions of land-acquired households and the relationship between equity issues and delays in construction projects. To implement this aim, a theoretical model is proposed that link between equity issues, comparisons, equity perceptions, and responses of landacquired communities causing delays in large construction projects in Vietnam.After that, the case study approach and semi-structured interviews of 40 landacquired households are conducted across two case studies, which are two large construction projects in Vietnam. Content and thematic analysis of the data collected was performed using Nvivo software to verify the four propositions issues and delays, which can help to address minimise delays in large construction projects. In addition, the principles of equity may be applied to project management to improve project performance, which in turn, will enable more successful project outcomes.

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The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility

Holt

2012

Managerial Auditing Journal

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This study assesses whether internal audit role and reporting relationships affect investor judgment and decision-making. Specifically, the study examines whether investor perceptions of disclosure credibility of financial statement information are increased by the inclusion of an Internal Audit Report (IAR) that details an internal audit function whose role is primarily assurance-related (versus consulting-related) and who reports strategically to the audit committee and administratively to the CEO (versus strategically and administratively to the CFO). The study also tests whether the effects on investor perceptions of disclosure credibility are mediated by investor perceptions of the level of assurance provided by internal audit.The study is motivated by a lack of information about firms' internal audit functions given the function's key role in corporate governance and by the need to better understand the influence of various internal audit characteristics on investor judgment and decision-making. The lack of this governance information is costly to firms due to investors demanding a premium to bear the risks associated with the uncertainty.The experiment used a 2x2 design with internal audit role (i.e. primarily assurance vs.primarily consulting) and reporting relationship (i.e. reports strategically to the audit committee and administratively to the CEO vs. strategically and administratively to the CFO) randomly manipulated between subjects. The participants of the study were comprised of 84 MBA students serving as proxies for nonprofessional investors.

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Perceptions of benefit and justice and desired outcomes

Cited by 7 publications

References 16 publications

The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions

The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions

Equity issues in land acquisition: A source of delays in large construction projects in Vietnam

The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility

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