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Keywords: regulatory fit
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Journal Articles

Do Managers Pursue Their Budget Goals Using Revenues or Expenses?

Scott B. Jackson, Leigh Salzsieder, Tammie J. Schaefer
Journal: The Accounting Review
The Accounting Review 1–26.
https://doi.org/10.2308/TAR-2023-0341
Published: 22 January 2025
... 22 11 2024 02 12 2024 2025 revenue expense budgeting self-interest resource allocation regulatory focus regulatory fit THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 26 American Accounting Association DOI: 10.2308/TAR-2023-0341 Do Managers Pursue Their Budget Goals...
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Journal Articles

Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity

Kim I. Mendoza, Amanda Winn
Journal: The Accounting Review
The Accounting Review (2022) 97 (7): 379–400.
https://doi.org/10.2308/TAR-2020-0188
Published: 01 November 2022
... is larger for participants who identify less with the audit profession. Theory-consistent evidence indicates that the interaction of regulatory fit and professional identity improves performance via increased motivation. Our study provides evidence that features of the audit environment prime mindsets...
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Journal Articles

Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments

Bright (Yue) Hong
Journal: The Accounting Review
The Accounting Review (2022) 97 (6): 327–356.
https://doi.org/10.2308/TAR-2019-0607
Published: 01 October 2022
...Bright (Yue) Hong ABSTRACT Deficiencies identified in complex audit tasks suggest room for improvement in audit judgments. I propose that aligning an auditor's focus (prevention/promotion) and mindset (concrete/abstract) in a compatible way can induce an experience of “regulatory fit...
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