“…Specifically, we extend prior research by investigating the moderating effect of EI on auditor judgments of a hypothetical case wherein an auditor is subject to internal and external pressures. Therefore, it is critical for auditors to recognize and manage their affective reactions when dealing with clients (Bhattacharjee, Moreno, & Riley, 2012). 10) define EI as "the ability to perceive and express emotion, assimilate emotion in thought, understand and reason with emotion, and regulate emotion in the self and others."…”
Section: Introductionmentioning
confidence: 99%
“…First, prior research has raised the question of whether EI impacts auditors' judgment and decision-making (Bhattacharjee et al, 2012). First, prior research has raised the question of whether EI impacts auditors' judgment and decision-making (Bhattacharjee et al, 2012).…”
Section: Introductionmentioning
confidence: 99%
“…Prior research has indicated that training activities can improve EI (e.g.,Jonker, 2009;Moriarty & Buckley, 2003;Slaski & Cartwright, 2003).Accordingly, EI training could help auditors recognize and deal with the various affective reactions they may experience when dealing with clients(Bhattacharjee et al, 2012). However, when low EI auditors experienced high pressure (of either type), they failed to respond to variations in a second type of pressure.Thus, there was no significant difference in the observed likelihood of investigating further or assessments of risk between low EI auditors who experienced one pressure type and low EI auditors who experienced both pressure types.…”
This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, we focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client pressure) and auditors' judgment. Specifically, we investigate the moderating effect of EI on auditors' third‐person assessments of an auditor's actions when subject to internal and external pressures. The results suggest that the moderating influence of EI can effectively reduce auditors' tendency to engage in dysfunctional behavior and improve audit quality. Further, moderation analysis suggests that EI is a significant mechanism that moderates the effects of different types of pressure on auditors' judgments.
“…Specifically, we extend prior research by investigating the moderating effect of EI on auditor judgments of a hypothetical case wherein an auditor is subject to internal and external pressures. Therefore, it is critical for auditors to recognize and manage their affective reactions when dealing with clients (Bhattacharjee, Moreno, & Riley, 2012). 10) define EI as "the ability to perceive and express emotion, assimilate emotion in thought, understand and reason with emotion, and regulate emotion in the self and others."…”
Section: Introductionmentioning
confidence: 99%
“…First, prior research has raised the question of whether EI impacts auditors' judgment and decision-making (Bhattacharjee et al, 2012). First, prior research has raised the question of whether EI impacts auditors' judgment and decision-making (Bhattacharjee et al, 2012).…”
Section: Introductionmentioning
confidence: 99%
“…Prior research has indicated that training activities can improve EI (e.g.,Jonker, 2009;Moriarty & Buckley, 2003;Slaski & Cartwright, 2003).Accordingly, EI training could help auditors recognize and deal with the various affective reactions they may experience when dealing with clients(Bhattacharjee et al, 2012). However, when low EI auditors experienced high pressure (of either type), they failed to respond to variations in a second type of pressure.Thus, there was no significant difference in the observed likelihood of investigating further or assessments of risk between low EI auditors who experienced one pressure type and low EI auditors who experienced both pressure types.…”
This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, we focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client pressure) and auditors' judgment. Specifically, we investigate the moderating effect of EI on auditors' third‐person assessments of an auditor's actions when subject to internal and external pressures. The results suggest that the moderating influence of EI can effectively reduce auditors' tendency to engage in dysfunctional behavior and improve audit quality. Further, moderation analysis suggests that EI is a significant mechanism that moderates the effects of different types of pressure on auditors' judgments.
“…These results suggest that training managers on how their interactions with other managers can influence their negotiations may be warranted. As Bhattacharjee, Moreno, and Riley (, 1088) observe: Training on emotional competence (i.e., the ability to monitor, use, and manage information from one's own and others’ emotions) is a widespread … industry … (DeLorenzo, Luskin, and Robins ). While emotions are fundamental to work, learning how to manage emotions and manage relationships is a critical aspect to decision making (Damasio ).…”
While accounting research has demonstrated the role of a decision maker's own emotions during judgments, psychology research proposes that others' emotions provide an informational signal to assess an opponent's limits, cooperativeness, and toughness during bargaining. We examine how a bargaining opponent's emotions provide information signals that can be used by a selling division manager during transfer pricing decisions and whether informal control system choices by corporate management to foster cooperation can create a context that influences how managers react to these signals. In an experiment, when informal controls to encourage cooperation were absent (less collaborative environment), managers' selling price estimates were more conciliatory when the opponent was described as displaying negative emotions than when described as displaying positive emotions. However, when informal controls to cooperate were present (more collaborative environment), managers' selling price estimates were more conciliatory when the opponent displayed positive rather than negative emotions. Path analyses suggest that managers' perception of their opponents' signals is the mechanism by which opponents' emotions influence transfer-price decisions. This study highlights the role of others' emotions as information signals during accounting bargaining and provides insight into the context dependency of opponents' emotions under various control system structures.L'incidence des contrôles informels et des emotions de l'adversaire en situation de n egociation sur les jugements en mati ere de prix de transfertLes chercheurs en comptabilit e ont d emontr e que les emotions propres au d ecideur influaient sur les jugements de ce dernier; les chercheurs en psychologie avancent, quant a eux, que les emotions d'autrui livrent un signal d'information permettant d' evaluer les limites de l'adversaire, sa propension a coop erer et sa d etermination dans des n egociations. Les auteurs se demandent en quoi les emotions d'un adversaire en situation de n egociation livrent des signaux d'information que peut utiliser le responsable d'une division des ventes dans ses d ecisions relatives aux prix de transfert et si les choix de la direction en mati ere de syst emes de contrôles informels visant a favoriser la coop eration peuvent engendrer un contexte qui influencera la fac ßon dont les gestionnaires r eagissent a ces signaux. Selon les r esultats de l'exp erience men ee par les auteurs, en l'absence de contrôles informels visant a favoriser la coop eration (environnement moins favorable a la collaboration), les estimations des prix de vente fournies par les gestionnaires sont plus conciliatoires lorsque l'adversaire * Accepted by Alan Webb. We thank Wendy Bailey, Jim Maroney, May Zhang, Charlie Bame-Aldred, and Velina Popova for their comments. We also thank the two anonymous reviewers and Alan Webb for many valuable comments and suggestions throughout the review process.Contemporary Accounting Research Vol. affiche des emotions n egatives...
“…It consists of papers related to the procedures used by audit rms in the accomplishment of their services. We can point out audit team brainstorming, analytical procedures, quality of paperwork, assessment face-toface of paperwork, electronic evaluation of paperwork, work plan, and digital analysis (Bhattacharjee, Moreno, & Riley, 2012;Lynch, Murthy, & Engle, 2009;Trompeter & Wright, 2010). is theme had a decrease of 24% on its representativeness (5.3%) and it was published every year of the study, just in 10-21 journals.…”
ABSTRACTe passage of the Sarbanes-Oxley Act (SOX) was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of de nition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identi ed the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002Science ( -2014. e ndings in this study extended those from the study by Lesage and Wechtler (2012) from 16 auditing thematic typologies to 22. e results demonstrate that the themes audit report & nancial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.
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