Solved Question: Moody Auditors Imagine an accountant working for

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Moody Auditors Imagine an accountant working for a client on an auditing task. You probably recall a stereotypical quiet, bookish person poring over numbers and counting inventory. Auditing work actually involves considerable interaction with clients and requires flexibility to work in varied environments and industry types, though. One week, the auditor may be in a quiet office with few noises, a helpful employee assistant, and a standardized system, and the next may be in a loud manufacturing area with clients who don’t have time to help and information that is hard to locate. And as you might imagine, these changes affect an auditor’s moods and emotions. But would you guess that these changes in moods and emotions may affect the quality of work? In this exercise, please read the mini-case and answer the questions that follow. Many researchers have studied the effects of moods and emotions on the quality of auditing work. Positive moods like pride, joy, relief, or compassion affect auditors’ ethical judgments. These positive moods seem to encourage consideration of the “greater good” and doing what is “right” for the employees. Negative moods also play an important role in the auditing task. Negative moods actually have been shown to improve accuracy in computing accounting ratios. The activated, negative state of mind seems to make the person more detail-oriented. In research studies, people with positive moods actually were less accurate on the computations! Because moods are long-lasting and not directed at individuals or tasks, they may persist throughout the auditor’s decision-making process. Emotions, however, are shorter-acting and are directed at a person, task, or event. Therefore, the auditor may shift in positive and negative emotions depending on changes in the auditing environment. Clients and supervisors are often the focus of emotions. Auditors often have more than one supervisor during audits. This may decrease their performance, however. Researchers observed that auditors with more decision-making authority have lower anxiety and fewer negative emotions than auditors with one or more supervisors. These auditors with fewer negative emotions performed better on different types of auditing tasks. Clients may affect auditors, also. Dealing with different people with varied styles can be frustrating, and accountants with less experience are the ones whose decision making is most affected by emotions. An auditor’s negative emotions toward a client can lead to more negative estimates on the audit. These inaccuracies can be costly, making it important for the higher-level auditors to observe or mentor new auditors. Multiple Choice Questions 5a. What theory best explains how clients…

What theory best explains how clients and work environment can affect work quality due to changes in auditors’ emotions? a) Job satisfaction theory b) Affective events theory c) Value-percept theory d) Job characteristics model e) Activation theory 5b. An auditing supervisor may counsel a new auditor…

An auditing supervisor may counsel a new auditor that she must hide her emotions if she does not like a client, suggesting the job may have a) mood effects. b) affective events. c) emotional contagion. d) emotional labor. e) activated effects. 5c. What aspect of the job characteristics model can improve…

According to the case, what aspect of the job characteristics model can improve auditors’ judgments by improving their emotions? a) Autonomy b) Task significance c) Meaningfulness d) Feedback e) Task identity 5d. Supervisors seek to improve auditors’ moods with…

Supervisors should seek to improve auditors’ moods and flow with what job conditions? a) Moderate task challenge and high skills b) Unusual task and high skills c) High task novelty and emerging skills d) High task challenge and high skills e) High task familiarity and emerging skills

Apparently, it was answered but only one was right.

Answer:

5(a)   e) Activation theory

The theory proposes that positive-inducing (e.g., uplifts) as well as negative-inducing (e.g., hassles) emotional incidents at work are distinguishable and have a significant psychological impact upon workers’ job satisfaction.[2][3] This results in lasting internal (e.g., cognition, emotions, mental states) and external affective reactions exhibited through job performance, job satisfaction, and organizational commitment. (wiki)

5(b)   d) emotional labor

Emotional labor is the process of managing feelings and expressions to fulfill the emotional requirements of a job. More specifically, workers are expected to regulate their emotions during interactions with customers, co-workers and superiors. This includes analysis and decision making in terms of the expression of emotion, whether actually felt or not, as well as its opposite: the suppression of emotions that are felt but not expressed. (wiki)

5c. a) Autonomy

Researchers observed that auditors with more decision-making authority have lower anxiety and fewer negative emotions than auditors with one or more supervisors. These auditors with fewer negative emotions performed better on different types of auditing tasks.(question text)

5d.    d) High task challenge and high skills

Flow Our wish to be doing it is above the average level

Our enjoyment level is high, our selfsteem is way high

Our concentration level is the highest

Only here we have an elevation of most of the desirable state of mind

 

 

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