Ego Depletion and Auditors' Busy Season

2017 ◽  
Vol 29 (2) ◽  
pp. 25-35 ◽  
Author(s):  
Patrick J. Hurley
Keyword(s):  
Ego Depletion ◽  
Severe Form ◽  
Judgment And Decision Making ◽  
Self Control ◽  
Data Availability ◽  
Accumulation Effect ◽  
Prior Literature ◽  
Within Subjects ◽  
Theoretical Mechanism ◽  
The Impact

ABSTRACT This study examines the impact of busy season on auditors through ego depletion theory. Ego depletion theory posits that using self-control depletes a cognitive resource and decreases the ability to exercise self-control on subsequent tasks, which can decrease judgment and decision-making (JDM) quality. Using a within-subjects quasi-experiment, I compare self-control resources at the onset of days within and outside of busy season to determine whether auditors experience a between-day accumulation of depletion. I predict and find that auditors experience an accumulation of ego depletion, and therefore begin workdays within busy season in a depleted state. Starting a workday in a depleted state can exacerbate within-day depletion, as studied in prior research. This research contributes a theoretical mechanism linking busy season to auditors' JDM quality and expands ego depletion theory by predicting and finding initial evidence of an accumulation effect, a more severe form of depletion than studied in prior literature. Data Availability: The data used in this study are available from the author upon request.

Does Wrongdoer Reputation Matter? Impact of Auditor-Wrongdoer Performance and Likeability Reputations on Fellow Auditors' Intention to Take Action and Choice of Reporting Outlet

2011 ◽  
Vol 23 (2) ◽  
pp. 207-234 ◽  
Author(s):  
Jesse C. Robertson ◽  
Chad M. Stefaniak ◽  
Mary B. Curtis
Keyword(s):  
Two Dimensions ◽  
Data Availability ◽  
Good Performer ◽  
Reporting Decisions ◽  
Prior Literature ◽  
Reporting Channel ◽  
Channel Preferences ◽  
Main Effects ◽  
The Impact ◽  
Selection Of

ABSTRACT We investigate the effects of auditor-wrongdoer reputations for performance and likeability on fellow auditors' intentions to take action in response to a questionable audit act. We also use this context to explore auditor selection of reporting outlets, when they do choose to take action. In an experiment with 181 auditors, main effects suggest that likeability reputation is a significant determinant of intention to take action, while performance reputation is marginally significant. As expected, interaction results indicate that auditors have the greatest intention to take action against less likeable, poor performers. Contrary to expectations, intention to take action against a more likeable, good performer is no lower than the mixed conditions. Thus, the influence of the two dimensions of reputation is complex. Additionally, we find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets. Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer attributes on reporting decisions and auditors' reporting channel preferences. Data Availability: Data are available from the first author upon request.

Conceptual model for measuring Saudi banking managers’ job performance based on their emotional intelligence (EI)

2017 ◽  
Vol 25 (1) ◽  
pp. 123-145 ◽  
Author(s):  
Adel Alferaih
Keyword(s):  
Emotional Intelligence ◽  
Job Performance ◽  
Banking Sector ◽  
Self Control ◽  
Self Awareness ◽  
Self Monitoring ◽  
Content Type ◽  
Self Confidence ◽  
Prior Literature ◽  
The Impact

Purpose The purpose of this paper is to develop and present a research model on various emotional intelligence (EI) constructs which have been found to influence job performance in the prior literature. Design/methodology/approach In addition to leadership and EI, the constructs are clustered under different categories: self-awareness includes self-confidence, emotional self-awareness and accurate self-assessment; self-management includes self-control, adaptability, conscientiousness, trustworthiness and optimism; social awareness includes empathy, organizational awareness and service orientation; and social skills groups’ communication, change catalyst, developing others and self-monitoring. Findings The paper proposes 17 hypotheses concerning significant relationships between these constructs and job performance. Originality/value The paper proposes a new approach toward studying the impact of various constructs of EI on job performance in Saudi banking sector.

scholarly journals EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY

2019 ◽  
Vol 16 (2) ◽  
pp. 224-244
Author(s):  
Lufi Y. Mursita ◽  
◽  
Nurul Mustafida ◽  
Rizki Rachmadia ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Significant Influence ◽  
Online Survey ◽  
Ego Depletion ◽  
Judgment And Decision Making ◽  
Self Control ◽  
Cognitive Resources ◽  
Physical Problems ◽  
Fatigue Data ◽  
Convenience Sampling

Abstract This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.

Ego Depletion and Attention Regulation Under Pressure: Is a Temporary Loss of Self-Control Strength Indeed Related to Impaired Attention Regulation?

2015 ◽  
Vol 37 (2) ◽  
pp. 127-137 ◽  
Author(s):  
Chris Englert ◽  
Kris Zwemmer ◽  
Alex Bertrams ◽  
Raôul R.D. Oudejans
Keyword(s):  
Motor Task ◽  
Ego Depletion ◽  
General Assumption ◽  
Self Control ◽  
Gaze Behavior ◽  
Attention Regulation ◽  
Control Strength ◽  
Dart Throwing ◽  
Within Subjects ◽  
Impaired Attention

In the current study we investigated whether ego depletion negatively affects attention regulation under pressure in sports by assessing participants’ dart throwing performance and accompanying gaze behavior. According to the strength model of self-control, the most important aspect of self-control is attention regulation. Because higher levels of state anxiety are associated with impaired attention regulation, we chose a mixed design with ego depletion (yes vs. no) as between-subjects and anxiety level (high vs. low) as within-subjects factor. Participants performed a perceptual-motor task requiring selective attention, namely, dart throwing. In line with our expectations, depleted participants in the high-anxiety condition performed worse and displayed a shorter final fixation on bull’s eye, demonstrating that when one’s self-control strength is depleted, attention regulation under pressure cannot be maintained. This is the first study that directly supports the general assumption that ego depletion is a major factor in influencing attention regulation under pressure.

The Impact of Trait Skepticism and Ego Depletion on Auditor Judgment

2021 ◽  
Author(s):  
Amy M. Donnelly ◽  
Steve Kaplan ◽  
Jeremy Vinson
Keyword(s):  
Ego Depletion ◽  
Self Control ◽  
Cognitive Resources ◽  
Auditor Judgment ◽  
Process Information ◽  
Assessment Task ◽  
Task Support ◽  
Situational Variables ◽  
The Impact ◽  
The Relationship

Prior research finds that trait skepticism influences auditors’ judgments but that situational variables may interact with trait skepticism. We examine whether ego depletion, an exhaustion of individuals’ self-control resources which limits one’s ability to vigilantly process information and apply critical thinking, moderates the relationship between trait skepticism and auditor judgment. We contend that when not depleted auditors’ trait skepticism will influence judgment; conversely, when depleted, auditors’ trait skepticism will not influence auditors’ judgments due to a lack of necessary cognitive resources to vigilantly process information. Depleted auditors are expected to adopt a less cognitively demanding strategy and simply make more skeptical judgments, as they expect this is the more acceptable, safer judgment when accountable. Results from an experiment involving a risk assessment task support our expectations: when not depleted, auditors’ judgments are in-line with their trait skepticism but, when depleted, auditors make more skeptical judgments regardless of their trait skepticism.

Systematic Literature Review on Importance of Limited Resource Model in Health-oriented Behaviours

2021 ◽  
pp. 097226292199986
Author(s):  
Astha Gupta ◽  
Kirti Sharma ◽  
Ritu Srivastava
Keyword(s):  
Systematic Review ◽  
Limited Resource ◽  
Health Behaviours ◽  
Ego Depletion ◽  
Self Control ◽  
Resource Model ◽  
The Impact ◽  
The Relationship ◽  
Limited Resource Model

This article aims to review research on the relationship between self-control and health-oriented behaviours (healthy eating, physical exercise, smoking and alcohol abstinence) using the strength or limited resource model. The present work also aims to discuss alternative explanations for why initial acts of self-control impair subsequent adherence to health-oriented behaviours. The authors adopted the Preferred Reporting Items for Systematic Review and Meta-Analyses guidelines to conduct a systematic review. Database searches were performed to identify 25 articles, published in English from 2000 to 2020, that empirically tested the theory in the health domain. The available evidence supported the relationship between self-control and health-oriented behaviours, and the performance of health-oriented behaviours was found to reduce self-control resources. Mixed findings exist regarding the impact of a number of mediators and moderators in strengthening the relationship, and few studies have attempted to explain the mechanisms behind the controversial concept of ego depletion or the factors that can facilitate the performance of health behaviours under depletion conditions. Gaps in the reviewed studies were identified and the review highlighted the role of mediators and moderators. A decision-making framework is proposed (which can be tested in the future) to explain the role of dispositional self-control in health behaviours and how health behaviours can be facilitated, even in a state of low self-control.

scholarly journals Hindrance stressors, ego depletion and knowledge sharing

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fei Kang ◽  
Ying Zhang ◽  
Han Zhang
Keyword(s):  
Knowledge Sharing ◽  
Manufacturing Industry ◽  
Ego Depletion ◽  
Self Control ◽  
Cross Sectional ◽  
Great Awareness ◽  
Content Type ◽  
Humor Style ◽  
The Impact

Purpose This study aims to use the ego depletion theory to examine the impact of hindrance stressors on knowledge sharing behaviors by investigating the mediating role of ego depletion and the moderating role of self-enhancing humor. Design/methodology/approach Data were obtained from a two-wave sample of 226 dyads, including employees in the manufacturing industry and their direct supervisors. The hypotheses were tested by hierarchical regression analyzes and Hayes’ PROCESS macro. Findings The results demonstrated that employees’ self-enhancing humor style could alleviate the impact of hindrance stressors on employees’ ego depletion state and buffer the negative indirect effect of hindrance stressors on employees’ knowledge-sharing behaviors. Research limitations/implications Although the authors collected mediator and dependent variables from different sources, this study used a cross-sectional research design, making it difficult to draw causal conclusions. Besides, hindrance stressors, ego depletion and self-enhancing humor style were all reported by employees. Originality/value Through the study, the authors highlight the important role of the self-control view in explaining proactive behavior in the workplace and a great awareness of the unforeseeable consequences of ego depletion for employees.

080 Is Napping Only Beneficial to Evening Chronotypes? A Pilot Study

SLEEP ◽  
2021 ◽  
Vol 44 (Supplement_2) ◽  
pp. A33-A33
Author(s):  
Zachary Zamore ◽  
Jennifer Goldschmied ◽  
Patricia Deldin
Keyword(s):  
Emotional Regulation ◽  
Repeated Measures ◽  
Emotional Dysregulation ◽  
Self Control ◽  
Frustration Tolerance ◽  
Within Subjects ◽  
Median Split ◽  
Impossible Task ◽  
And Behavior ◽  
The Impact

Abstract Introduction Research shows associations between chronotype and behavior. While eveningness is associated with lower levels of self-control, morningness is associated with increased conscientiousness. Additionally, throughout the day, the increase in homeostatic sleep pressure due to wakefulness can affect executive functioning, including emotional regulation. Napping is an effective countermeasure to sleepiness and associated emotional dysregulation, but the impact of chronotype on this benefit is unknown. Therefore, this study aimed to examine the impact of chronotype and a midday nap on an aspect of emotional regulation: frustration tolerance. Methods 40 participants between the ages of 18–50 were randomized into a 60-minute, midday nap or no-nap condition. Chronotype was measured using the Horne-Östberg Morningness-Eveningness Questionnaire (MEQ). Frustration tolerance (FT) was measured pre and post nap using an adaption of Feather’s frustration tolerance task where FT was measured as the time spent on an impossible task. To examine the association of chronotype and FT, correlational analysis was used. Chronotype was also determined using a median split of the MEQ due to few true morning and evening types in the sample. This data was then subjected to a repeated measures ANOVA with condition (pre or post-nap) as a within-subjects factor and group (nap or no-nap; high or low MEQ score) as between-subject factors. Results Results revealed a significant correlation between MEQ score and change in time spent on the impossible task, with those with lower MEQ scores (more evening) showing an increase in time spent on the impossible task, r(20) = -.51, p = .016. Similarly, results of the ANOVA revealed a significant condition (pre or post-nap) by group (nap, no nap; high, low MEQ) interaction, F(1,1) = 4.694, p = .039, such that, those in the nap group with lower MEQ (more evening) spent more time on the impossible task following the nap. Conclusion Our results indicate that chronotype may impact a nap’s positive effect on emotional regulation, with greater benefit for those with the eveningness chronotype. Because napping is currently practiced by 1/3 of American adults, from a personalized medicine perspective, it’s imperative that its chronotype-dependent benefits be investigated further to effectively guide evidence-based recommendations. Support (if any):

The Limits of Ego Depletion

2019 ◽  
Vol 50 (5-6) ◽  
pp. 292-304 ◽  
Author(s):  
Mario Wenzel ◽  
Marina Lind ◽  
Zarah Rowland ◽  
Daniela Zahn ◽  
Thomas Kubiak
Keyword(s):  
Research Agenda ◽  
Statistical Power ◽  
Interindividual Variability ◽  
Ego Depletion ◽  
Crossover Design ◽  
Effect Sizes ◽  
Future Research ◽  
Future Research Agenda ◽  
Depletion Effect ◽  
Within Subjects

Abstract. Evidence on the existence of the ego depletion phenomena as well as the size of the effects and potential moderators and mediators are ambiguous. Building on a crossover design that enables superior statistical power within a single study, we investigated the robustness of the ego depletion effect between and within subjects and moderating and mediating influences of the ego depletion manipulation checks. Our results, based on a sample of 187 participants, demonstrated that (a) the between- and within-subject ego depletion effects only had negligible effect sizes and that there was (b) large interindividual variability that (c) could not be explained by differences in ego depletion manipulation checks. We discuss the implications of these results and outline a future research agenda.

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