The effect of cognitive reflection on the efficacy of impression management

Cardoso, Ricardo Lopes; Leite, Rodrigo de Oliveira; Aquino, André Carlos Busanelli de

doi:10.1108/aaaj-10-2016-2731

Cited by 14 publications

(9 citation statements)

References 58 publications

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“…In addition, this study focuses on the transmission (preparer perspective) of narrative information with impression management purposes. The efficacy of these techniques may be influenced by different cognitive characteristics of users (Cardoso et al , 2018). Moreover, specifically, analysts may perceive graphs differently from texts (Cardoso et al , 2016).…”

Section: Conclusion Discussion and Practical Implicationsmentioning

confidence: 99%

A longitudinal study of the textual characteristics in the chairman’s statements of Guinness

Moreno

Jones

Quinn

2019

AAAJ

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Purpose The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with the aim of studying impression management influences. It attempts to contribute insights on impression management over time. Design/methodology/approach The paper attempts to contribute to external accounting communication literature, by building on the socio-psychological tradition within the functionalist-behavioural transmission perspective. The paper analyses multiple textual characteristics (positive, negative, tentative, future and external references, length, numeric references and first person pronouns) over 49 years and their potential relationship to profitability. Other possible disclosure drivers are also controlled. Findings The findings show that Guinness consistently used qualitative textual characteristics with a self-serving bias, but did not use those with a more quantitative character. Continual profits achieved by the company, and the high corporate/personal reputation of the company/chairpersons, inter alia, may well explain limited evidence of impression management associated with quantitative textual characteristics. The context appears related to the evolution of the broad communication pattern. Practical implications Impression management is likely to be present in some form in corporate disclosures of most companies, not only those companies with losses. If successful, financial reporting quality may be undermined and capital misallocations may result. Companies with a high public exposure such as those with a high reputation or profitability may use impression management in a different way. Originality/value Studies analysing multiple textual characteristics in corporate narratives tend to focus on different companies in a single year, or in two consecutive years. This study analyses multiple textual characteristics over many consecutive years. It also gives an original historical perspective, by studying how impression management relates to its context, as demonstrated by a unique data set. In addition, by using the same company, the possibility that different corporate characteristics between companies will affect results is removed. Moreover, Guinness, a well-known international company, was somewhat unique as it achieved continual profits.

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Section: Conclusion Discussion and Practical Implicationsmentioning

confidence: 99%

A longitudinal study of the textual characteristics in the chairman’s statements of Guinness

Moreno

Jones

Quinn

2019

AAAJ

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“…As my review exhibits, these graphs constitute the prevalent form of information visualization. Common quantitative visualizations are line and bar charts, often showcasing a development over time and regularly used in financial reporting (Cardoso et al 2018) and controlling (Hutchinson et al 2010). In scientific literature, probabilistic charts such as scatterplots, boxplots, and probability distribution charts (Allen et al 2014) frequently depict risk and uncertainty.…”

Section: Definition Of Key Termsmentioning

confidence: 99%

The effects of visualization on judgment and decision-making: a systematic literature review

Eberhard

2021

Manag Rev Q

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The visualization of information is a widely used tool to improve comprehension and, ultimately, decision-making in strategic management decisions as well as in a diverse array of other domains. Across social science research, many findings have supported this rationale. However, empirical results vary significantly in terms of the variables and mechanisms studied as well as their resulting conclusion. Despite the ubiquity of information visualization with modern software, there is little effort to create a comprehensive understanding of the powers and limitations of its use. The purpose of this article is therefore to review, systematize, and integrate extant research on the effects of information visualization on decision-making and to provide a future research agenda with a particular focus on the context of strategic management decisions. The study shows that information visualization can improve decision quality as well as speed, with more mixed effects on other variables, for instance, decision confidence. Several moderators such as user and task characteristics have been investigated as part of this interaction, along with cognitive aspects as mediating processes. The article presents integrative insights based on research spanning multiple domains across the social and information sciences and provides impulses for prospective applications in the realm of managerial decision-making.

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“…O ceticismo é uma postura exigida do auditor durante seu exercício profissional pelas normas de auditoria brasileiras e internacionais (NOLDER; KADOUS, 2018;MARÇAL;ALBERTON, 2020). A ausência de ceticismo é considerada uma das principais razões que causam falhas e não percepção de erros na auditoria (CARMICHAEL;CRAIG, 1996). Boa parte das fraudes derivam da incapacidade da auditoria para identificar a manipulação de informações por parte dos gestores (NELSON, 2009), o nível de ceticismo também afeta o julgamento e a tomada de decisão na auditoria (POPOVA, 2012).…”

Section: Introductionunclassified

“…Sendo assim, nota-se a importância do ceticismo, não apenas na atuação do auditor, mas para os usuários da informação contábil de forma geral, pois elevado nível de ceticismo frente a diversas situações contribui para um melhor julgamento e detecção de erros/fraudes das demonstrações contábeis (CARMICHAEL;CRAIG, 1996;CUNHA et al, 2019).…”

Section: Introductionunclassified

Influência Do Ceticismo Profissional No Gerenciamento De Impressão Da Divulgação Da Informação Contábil

Matthes

Adam

Tene

et al. 2021

RGFC

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O objetivo do estudo foi analisar a influência do ceticismo profissional sobre o gerenciamento de impressão na divulgação da informação contábil. O ceticismo profissional foi analisado por meio das variáveis mente questionadora, suspensão de julgamento, busca de conhecimento, compreensão interpessoal, autonomia e autoestima, conforme constructo de Hurtt (2010). O gerenciamento de impressão foi analisado por meio das variáveis seletividade, distorção de medição e aprimoramento de divulgação, conforme Cardoso, Leite e Aquino (2018). A pesquisa caracteriza-se como descritiva, survey e quantitativa. A amostra do estudo foi composta por 201 acadêmicos do curso de Ciências Contábeis de duas Universidades Públicas do Estado de Santa Catarina. A análise dos dados se deu por meio de estatística descritiva e regressão OLS por meio do software SPSS®. Os resultados da pesquisa demonstraram que a característica mente questionadora influencia negativamente as variáveis aprimoramento de divulgação e distorção de medição, demonstrando que quanto maior o nível da característica mente questionadora num indivíduo, menor a possibilidade de este ser influenciado por duas das técnicas de gerenciamento de impressão.

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The effect of cognitive reflection on the efficacy of impression management

Abstract: Equipe técnica Edição sob responsabilidade do Conselho Federal de Contabilidade.

Cited by 14 publications

References 58 publications

A longitudinal study of the textual characteristics in the chairman’s statements of Guinness

A longitudinal study of the textual characteristics in the chairman’s statements of Guinness

The effects of visualization on judgment and decision-making: a systematic literature review

Influência Do Ceticismo Profissional No Gerenciamento De Impressão Da Divulgação Da Informação Contábil

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