تحلیل اثرات رفتاری سیستم‌های ارتقاء شغلی مبتنی بر تئوری تورنمنت در حرفه حسابرسی

AFM Autoriteit Financiele Markten (2014). Findings on research on the quality of mandatory audits of Big Four Organizations (translated from Dutch). https://www.afm.nl/...rapporten/2014/onderzoek-controles-big4.as.

AFM Autoriteit Financiele Markten (2017). Quality of PIE audit firms. https://www.afm.nl/~/profmedia/fles/-rapporten/2017/oob/en/part1.ashx.

Ambrose, M.L., Arnaud, A., & Schminke, M. (2008). Individual moral development and ethical climate: The influence of person–organization fit on job attitudes. Journal of Business Ethics, 77(3), 323–333 https://doi.org/10.1007/-s10551-007-9352-1.

Baiman, S. (1990). Agency research in managerial accounting: A second look. Accounting, Organizations and Society, 15(4), 341–371 https://doi.org/10.1016/0361-3682(90)90023-N.

Barnier, M. (2010). Green paper. Audit policy: Lessons from the crisis. Brussels: European Commission. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52010DC0561.

Beasley, M.S., Carcello, J.V., & Hermanson, D.R. (2001). Top 10 audit deficiencies. Journal of Accountancy, 191(4), 63–66 https://www.journalofaccountancy.com/issues/2001/apr/top10auditdeficiencies.html.

Becker, B.E., & Huselid, M.A. (1992). The incentive effects of tournament compensation systems. Administrative Science Quarterly, 37(2), 336–350 https://www.jstor.org/stable/2393228.

Bedard, J.C., Deis, D.R., Curtis, M.B., & Jenkins, J.G. (2008). Risk monitoring and control in audit firms: A research synthesis. Auditing: A Journal of Practice & Theory, 27(1), 187–218 DOI: 10.2308/aud.2008.27.1.187.

Boivie, S., Bednar, M.K., & Barker, S.B. (2012). Social comparison and reciprocity in director compensation. Journal of Management, 41, 1578–1603 https://doi.org/10.1177/0149206312460680.

Bonner, S.E., Palmrose, Z.V., & Young, S.M. (1998). Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. Accounting Review, 73, 503–532 https://www.jstor.org/stable/248188.

Bothner, M.S., Kang, J., & Stuart, T.E. (2007). Competitive crowding and risk taking in a tournament: Evidence from NASCAR. Administrative Science Quarterly, 52(2), 208–247 https://www.jstor.org/stable/20109917.

Boudreau, K.J., Lacetera, N., & Lakhani, K.R. (2011). Incentives and problem uncertainty in innovation contests: An empirical analysis. Management Science, 57(5), 843–863 https://doi.org/10.1287/mnsc.1110.1322.

Buchan, H.F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior. Journal of Business Ethics, 61(2), 165–181 https://www.jstor.org/stable/25123612.

Bushee, B.J. (1998). The influence of institutional investors on myopic R&D investment behavior. The Accounting Review, 73(3), 305–333 https://www.jstor.org/stable/248542.

Carpenter, M.A., & Sanders, W.G. (2004). The effects of top management team pay and firm internationalization on MNC performance. Journal of Management, 30(4), 509–528 https://doi.org/10.1016/j.jm.2004.02.001.

Caselli, S., Gatti, S., Chiarella, C., Gigante, G., & Negri, G. (2023). Do shareholders really matter for firm performance? Evidence from the ownership characteristics of Italian listed companies. International Review of Financial Analysis, 86, 102544 https://doi.org/10.1016/j.irfa.2023.102544.

Cohen, L. (2015). Interplay of professional, bureaucratic, entrepreneurial career forms in PSFs. In The Oxford Handbook of Professional Service Firms, pp. 351–373.

Connelly, B.L., Tihanyi, L., Crook, T.R., & Gangloff, K. A. (2014). Tournament theory: Thirty years of contests and competitions. Journal of Management, 40(1), 16–47 DOI: 10.1177/0149206313498902.

Connelly, B.L., Haynes, K.T., Tihanyi, L., Gamache, D.L., & Devers, C.E. (2016). Minding the gap: Antecedents and consequences of top management-to-worker pay dispersion. Journal of Management, 42(4), 862–885 https://doi.org/-10.1177/0149206313503015.

Dalal, R.S. (2005). A meta-analysis of the relationship between organizational citizenship behavior and counterproductive work behavior. Journal of Applied Psychology, 90(6), 1241 https://doi.org/10.1037/00219010.90.6.1241.

DeCelles, K.A., DeRue, D.S., Margolis, J.D., & Ceranic, T.L. (2012). Does power corrupt or enable? When and why power facilitates self-interested behavior. Journal of Applied Psychology, 97(3), 681 https://doi.org/10.1037/a0026811.

Deci, E.L., Koestner, R., & Ryan, R.M. (1999). A meta-analytic review of experiments examining the effects of extrinsic rewards on intrinsic motivation. Psychological Bulletin, 125(6), 627–668 https://home.ubalt.edu/-ntygmitc/642/Articles%20syllabus/Deci%20Koestner%20Ryan%20meta%20IM%20psy%20bull%2099.pdf.

Demsetz, H., & Lehn, K. (1985). The structure of corporate ownership: Causes and consequences. Journal of Political Economy, 93(6), 1155–1177 https://api.semanticscholar.org/CorpusID:24932776.

DeVaro, J., & Waldman, M. (2012). The signaling role of promotions: Further theory and empirical evidence. Journal of Labor Economics, 30(1), 91–147 https://www.jstor.org/stable/10.1086/662072.

DeVaro, J. (2006). Internal promotion competitions in firms. The Rand Journal of Economics, 37(3), 521–542 https://www.jstor.org/stable/25046258.

Elsayed, N., & Elbardan, H. (2018). Investigating the associations between executive compensation and firm performance: Agency theory or tournament theory. Journal of Applied Accounting Research, 19(2), 245-270 https://doi.org/10.1108/JAAR-03-2015-0027.

Empson, L., Muzio, D., & Broschak, J. (Eds.). (2015). The Oxford handbook of professional service firms. Oxford: Oxford University Press. https://www.amazon.com/Oxford-Handbook-Professional-Service-Handbooks/dp/0199682399.

Ensley, M.D., Pearson, A.W., & Sardeshmukh, S.R. (2007). The negative consequences of pay dispersion in family and non-family top management teams: An exploratory analysis of new venture, high-growth firms. Journal of Business Research, 60(10), 1039–1047 https://doi.org/10.1016/j.jbusres.2006.12.012.

Erondu, E.A., Sharland, A., & Okpara, J.O. (2004). Corporate ethics in Nigeria: A test of the concept of an ethical climate. Journal of Business Ethics, 51(4), 349–357 https://www.jstor.org/stable/25075220.

Ethics and Compliance Initiative. (2018). Global business ethics survey. Washington, DC: Ethics and Compliance Initiative.

Ettredge, M.L., Bedard, J.C., & Johnstone, K.M. (2003). An empirical study of audit effort budgeting dynamics. Working Paper, the University of Kansas. https://ssrn.com/abstract=771004.

Evetts, J. (2011). A new professionalism? Challenges and opportunities. Current Sociology, 59(4), 406–422 https://doi.org/10.1177/0011392111402585.

Finkeilstein, S., Hambrick, D.C., & Cannella, A.A. (2009). Strategic leadership: Theory and research on executive, top management team, and boards. New York: Oxford University Press. https://www.scirp.org/reference/-referencespapers?referenceid=1857796.

Fredrickson, J.W., Davis-Blake, A., & Sanders, W.M. (2010). Sharing the wealth: social comparisons and pay dispersion in the CEO’s top team. Strategic Management Journal, 31(10), 1031–1053 https://doi.org/10.1002/smj.848.

Frey, B.S., & Jegen, R. (2001). Motivation crowding theory. Journal of Economic Surveys, 15(5), 589–611 https://doi.org/10.1111/1467-6419.00150.

Fu, Y., Carson, E., & Simnett, R. (2015). Transparency report disclosure by Australian audit firms and opportunities for research. Managerial Auditing Journal, 30(9), 870–910.

Grant, A.M., & Mayer, D.M. (2009). Good soldiers and good actors: Prosocial and impression management motives as interactive predictors of afliative citizenship behaviors. Journal of Applied Psychology, 94(4), 900–912 https://doi.org/10.1037/a0013770.

Greenwood, R., & Empson, L. (2003). The professional partnership: Relic or exemplary form of governance? Organization Studies, 24(6), 909–933 https://doi.org/10.1177/0170840603024006005.

Greenwood, R., Raynard, M., Kodeih, F., Micelotta, E.R., & Lounsbury, M. (2011). Institutional complexity and organizational responses. Academy of Management Annals, 5(1), 317–371 https://doi.org/10.1080/19416520.2011.590299.

Hansmann, H. (1996). The ownership of enterprise. Harvard: Belknap. https://www.hup.harvard.edu/books/9780674001718.

Harris, J., & Bromiley, P. (2007). Incentives to cheat: The influence of executive compensation and firm performance on financial misrepresentation. Organization Science, 18(3), 350–367 https://doi.org/10.1287/orsc.1060.0241.

Henderson, A.D., & Fredrickson, J.W. (2001). Top management team coordination needs and the CEO pay gap: A competitive test of economic and behavioral views. The Academy of Management Journal, 44(1), 96–117 https://www.jstor.org/stable/3069339.

Herrbach, O. (2001). Audit quality, auditor behavior and the psychological contract. European Accounting Review, 10(4), 787–802 https://ideas.repec.org/a/taf/euract/v10y2001i4p787-802.html.

Hurtt, R.K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171 https://doi.org/10.2308/aud.2010.29.1.149.

Hurtt, R.K., Brown-Liburd, H., Earley, C.E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(sp1), 45–97 https://doi.org/10.2308/ajpt-50361.

IAASB International Auditing and Assurance Standards Board (2014). Framework for audit quality. https://www.ifac.org.

IFIAR International Forum of Independent Audit Regulators (2017). Report on 2017 Survey of inspection findings. https://www.ifar.org.

Kilduff, G., Galinsky, A., Gallo, E., & Reade, J. (2012). Whatever it takes: Rivalry and unethical behavior. Working paper, Stern School of Business, New York University, New York. https://business.columbia.edu/sites/default/files-efs/pubfiles/16170/Galinsky%20Rivalry%20and%20unethical%20behavior.pdf.

Kini, O., & Williams, R. (2012). Tournament incentives, firm risk, and corporate policies. Journal of Financial Economics, 103(2), 350–376 https://doi.org/10.1016/j.jfineco.2011.09.005.

Kline, R.B. (2010). Principles and practice of structural equations modeling (3rd edn.). New York: Guilford Press. https://psycnet.apa.org/record/2010-18801-000.

Knauer, T., Sommer, F., & Wöhrmann, A. (2016). Tournament winner proportion and its effect on effort: An investigation of the underlying psychological mechanisms. European Accounting Review, 26, 681–702 https://ideas.repec.org/a/taf/-euract/v26y2017i4p681-702.html.

Knoeber, C.R., & Thurman, W.N. (1994). Testing the theory of tournaments: An empirical analysis of broiler production. Journal of Labor Economics, 12(2), 155–179 https://www.jstor.org/stable/2535273.

Kornberger, M., Justesen, L., & Mouritsen, J. (2011). When you make manager, we put a big mountain in front of you: An ethnography of managers in a Big 4 Accounting Firm. Accounting, Organizations and Society, 36(8), 514–533 https://ideas.repec.org/a/eee/aosoci/v36y2011i8p514-533.html.

Lazear, E.P., & Rosen, S. (1981). Rank-order tournaments as optimum labor contracts. Journal of Political Economy, 89(5), 841–864 https://www.jstor.org/stable/1830810.

Lazear, E.P. (1989). Pay equality and industrial politics. Journal of Political Economy, 97(3), 561–580 https://www.jstor.org/stable/1830455.

Leblebici, H., & Sherer, P.D. (2015). Governance in PSFs: from structural and cultural to legal normative views. In The Oxford Handbook of Professional Service Firms, pp. 189–212.

Løwendahl, B.R. (2005). Strategic management of professional service firms (3rd end.). Hendon: CBS Press. https://www.amazon.com/Strategic-Management-Professional-Service-Firms/dp/8763001276.

Main, B.G., O’Reilly, C.A, III, & Wade, J. (1993). Top executive pay: Tournament or teamwork? Journal of Labor Economics, 11(4), 606–628 https://www.jstor.org/stable/2535229.

Maister, D.H. (2012). Managing the professional service firm. New York: Simon and Schuster. https://www.amazon.com/-Managing-Professional-Service-David-Maister/dp/0684834316.

Malhotra, N., Morris, T., & Smets, M. (2010). New career models in UK professional service firms: From up-or-out to up-and-going nowhere? The International Journal of Human Resource Management, 21(9), 1396–1413 https://doi.org/10.1080/09585192.2010.488436.

Malinovsky, Y., & Rinott, Y. (2023). On tournaments and negative dependence. Journal of Applied Probability, 60(3), 945-954 doi:10.1017/jpr.2022.104.

Malsch, B., & Gendron, Y. (2013). Re-theorizing change: Institutional experimentation and the struggle for domination in the field of public accounting. Journal of Management Studies, 50(5), 870–899 https://doi.org/10.1111/joms.12006.

Martin, K.D., & Cullen, J.B. (2006). Continuities and extensions of ethical climate theory: A meta-analytic review. Journal of Business Ethics, 69(2), 175–194 https://www.jstor.org/stable/25123946.

McNair, C.J. (1991). Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society, 16(7), 635–653 https://doi.org/10.1016/0361-3682(91)90017-9.

Moorman, R.H., Blakely, G.L., & Niehoff, B.P. (1998). Does perceived organizational support mediate the relationship between procedural justice and organizational citizenship behavior? Academy of Management Journal, 41(3), 351–357 https://www.jstor.org/stable/256913.

O’Connor, J.P., Priem, R.L., Coombs, J.E., & Gilley, K.M. (2006). Do CEO stock options prevent or promote fraudulent financial reporting? Academy of Management Journal, 49(3), 483–500 https://www.jstor.org/stable/20159777.

PCAOB Public Company Accounting Oversight Board (2013). Observations related to the implementation of auditing standard on engagement quality control. http://pcaobus.org/Inspections/Documents/120613_EQR.pdf.

Podsakoff, P.M., MacKenzie, S.B., Paine, J.B., & Bachrach, D.G. (2000). Organizational citizenship behaviors: A critical review of the theoretical and empirical literature and suggestions for future research. Journal of Management, 26(3), 513–563 https://doi.org/10.1016/S0149-2063(00)00047-7.

Pruijssers, J.L., Heugens, P.P., & Van Oosterhout, J. (2020). Winning at a losing game? Side-effects of perceived tournament promotion incentives in audit firms. Journal of Business Ethics, 162, 149-167 https://ideas.repec.org/a/-kap/jbuset/v162y2020i1d10.1007_s10551-018-3991-2.html.

Ridge, J.W., Aime, F., & White, M.A. (2015). When much more of a difference makes a difference: Social comparison and tournaments in the CEO's top team. Strategic Management Journal, 36(4), 618-636 https://doi.org/10.1002/smj.2227.

Sattar, U., Javeed, S.A., & Latief, R. (2020). How audit quality affects the firm performance with the moderating role of the product market competition: Empirical evidence from Pakistani manufacturing firms. Sustainability, 12(10), 1-20 https://ideas.repec.org/a/gam/jsusta/v12y2020i10p4153-d360125.html.

Shafer, W.E. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43–60 https://ideas.repec.org/a/kap/jbuset/v126y2015i1p43-60.html.

Shafer, W.E., Poon, M.C., & Tjosvold, D. (2013). Ethical climate, goal interdependence, and commitment among Asian auditors. Managerial Auditing Journal, 28(3), 217–244 DOI: 10.1108/02686901311304358.

Shi, W., Connelly, B.L., & Sanders, W. (2016). Buying bad behavior: Tournament incentives and securities class action lawsuits. Strategic Management Journal, 37(7), 1354–1378 https://doi.org/10.1002/smj.2400.

Shook, C.L. Jr., Ketchen, D.J., Hult G.T.M., & Kacmar, K.M. (2004). An assessment of the use of structural equation modeling in strategic management research. Strategic Management Journal, 25(4), 397–404 https://doi.org/-10.1002/smj.385.

Siegel, P.A., & Hambrick, D.C. (2005). Pay disparities within top management groups: Evidence of harmful effects on performance of high-technology firms. Organization Science, 16(3), 259–274 https://www.jstor.org/stable/25145966.

Smith, C.A., Organ, D.W., & Near, J.P. (1983). Organizational citizenship behavior: Its nature and antecedents. Journal of applied psychology, 68(4), 653–663 https://doi.org/10.1037/0021-9010.68.4.653.

Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3), 409–427 https://doi.org/10.1016/j.aos.2009.01.007.

Sypniewska, B. (2020). Counterproductive work behavior and organizational citizenship behavior. Advances in Cognitive Psychology, 16(4), 321-328 https://doi.org/10.5709/acp-0306-9.

Tan, H.T. (1999). Organizational levels and perceived importance of attributes for superior audit performance. Abacus, 35(1), 77–90 https://doi.org/10.1111/1467-6281.00035.

Treviño, L.K., Butterfeld, K.D., & McCabe, D.L. (1998). The ethical context in organizations: Influences on employee attitudes and behaviors. Business Ethics Quarterly, 8(3), 447–476 https://www.jstor.org/stable/3857431.

Von Nordenflycht, A. (2010). What is a professional service firm? Toward a theory and taxonomy of knowledge-intensive firms. The Academy of Management Review, 35(1), 155–174 https://www.jstor.org/stable/27760045.

Zhong, X., Ren, L., & Song, T. (2021). Different effects of internal and external tournament incentives on corporate financial misconduct: Evidence from China. Journal of Business Research, 134, 329-341 https://doi.org/10.1016/-j.jbusres.2021.05.020.