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Keywords: psychological distance
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Journal Articles
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 123–146.
Published: 01 September 2024
... onsite at the client location reduces the sense of psychological distance, thereby diminishing the difference between monitoring frequencies. These findings have implications for audit practice as working remotely can enhance performance on creative problem-solving tasks, but only when monitored less...
Journal Articles
Vicarious Learning under Implicit Contracts
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (4): 1087–1108.
Published: 01 July 2016
... support for a causal model, in which the valence of the observed outcome influences observer-employees' inferences and subsequent behavioral focus via their psychological distance from, and their construal of, the observed outcome. Our results suggest that how observer-employees respond after observing...
Includes: Supplementary data