John Carroll University

About: John Carroll University is a education organization based out in University Heights, Ohio, United States. It is known for research contribution in the topics: Population & Literacy. The organization has 977 authors who have published 1870 publications receiving 40072 citations. The organization is also known as: JCU & John Caroll University.

Method Variance and Marker Variables: A Review and Comprehensive CFA Marker Technique

Abstract: Lindell and Whitney introduced a partial correlation technique, now referred to as the correlational marker technique, for controlling method variance using a marker variable that is theoretically unrelated to substantive variables in a study. This article (a) first reviews their specific analysis plan, and then (b) reviews empirical studies that have followed all or part of this plan. The authors also (c) describe a structural equation method that has been applied to the analysis of marker variables and (d) review empirical studies using this analytical approach. Next, the authors (e) develop a comprehensive confirmatory factor analysis (CFA) marker technique analysis plan, and (f) demonstrate this plan with an empirical example. Finally, the authors (g) describe how marker variables can be examined along with other method variance processes, (h) discuss the important role of theory in the critical step of selecting marker variables, and (i) discuss assumptions and limitations of the Comprehensive CFA Ma...

Audit Firm Tenure and Fraudulent Financial Reporting

Abstract: The Sarbanes‐Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes‐Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting from 1990 through 2001 with both a matched set of non‐fraud firms and with the available population of non‐fraud firms, we find that fraudulent financial reporting is more likely to occur in the first three years of the auditor‐client relationship. We fail to find any evidence that fraudulent financial reporting is more lik...

The Role Of Causal Attribution Dimensions In Trust Repair

Abstract: We examine the repair of one party's trust in another via repairing trustworthiness (Mayer, Davis, & Schoorman, 1995). Based on Weiner's (1986) causal attribution theory, we posit that causal attributions (i.e., locus of causality, controllability, and stability) for the cause of a negative outcome in a trusting relationship explain when trustworthiness is in need of repair and how trustworthiness may be repaired by the trustee's efforts. We also discuss the role of specific emotional reactions of the trustor in this process.

Situational judgment tests, response instructions, and validity: a meta‐analysis

Abstract: Situational judgment tests (SJTs) are personnel selection instruments that present job applicants with work-related situations and possible responses to the situations. There are typically 2 types of instructions: behavioral tendency and knowledge. Behavioral tendency instructions ask respondents to identify how they would likely behave in a given situation. Knowledge instructions ask respondents to evaluate the effectiveness of possible responses to a given situation. Results showed that response instructions influenced the constructs measured by the tests. Tests with knowledge instructions had higher correlations with cognitive ability. Tests with behavioral tendency instructions showed higher correlations with personality constructs. Results also showed that response instructions had little moderating effect on criterion-related validity. Supplemental analyses showed that the moderating effect of response instructions on construct validity was not due to systematic differences in item content. SJTs have incremental validity over cognitive ability, the Big 5, and over a composite of cognitive ability and the Big 5.