John T. Sweeney

Cognitive moral development and auditor independence

Abstract This paper examines the influence of cognitive moral development on an auditors independence judgments. Over three-hundred audit professionals participated in a field experiment in which they completed a measure of moral development and responded to an ethical dilemma involving auditor independence. The most significant findings are that an auditors level of moral development affected his or her sensitivity to ethical issues and independence judgments. Additionally, the influence of the audit firm, partitioned by size, moderated the moral development-independence relationship.

Accounting educators' problem-solving style and their pedagogical perceptions and preferences

Abstract The problem-solving style exhibited by accounting educators may affect their propensity to implement innovative pedagogical and curriculum changes. This study used Adaption-Innovation Theory as a framework to investigate the problem-solving style of accounting educators. The sample consisted of 82 accounting educators from Missouri and Tennessee. More participants were found to be adaptive than innovative problem solvers though not to the extent found in prior research with accounting students. Faculty problem-solving style was found to be associated with preferences for certain pedagogical methodologies in the education process.

Problem‐Solving Style and Fit in Consulting and Auditing

This research examined the problem‐solving styles of public accountants in consulting and audit functions. Consultants were, on average, significantly more innovative in their problem‐solving style than auditors. A path analysis indicated that accounting professionals whose preferred problem‐solving style did not fit the demands of the job experienced greater role stress. The additional stress negatively affected job satisfaction, organizational commitment, and intent to stay with the firm. The results imply that matching an individuals problem‐solving style to his or her functional role may help to minimize role stress and its attendant dysfunctional effects in public accounting.

An examination of the influence of contextual and individual variables on public accountants’ exhaustion

Despite its widespread acceptance and application in the psychology literature, exhaustion, the core dimension of job burnout, has only recently been examined in the domain of public accounting. These studies highlighted the problem of exhaustion within the profession and examined its causes relative to the environment of public accounting. Another factor, not previously addressed in the context of public accounting, is the role personality plays on public accountants’ exhaustion. The current study addressed this void by examining how the personality traits of hardiness, workaholism, neuroticism, and Type-A behavior in public accountants affect exhaustion. The results indicated that public accountants who were high in hardiness experienced significantly less exhaustion. The role stressors of overload and conflict were also significant contributors to public accountants’ exhaustion.