@phdthesis{Kirchner2023, author = {Kirchner, Jan-Robert}, title = {Negotiations in Audit Processes}, doi = {10.25932/publishup-60085}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-600854}, school = {Universit{\"a}t Potsdam}, pages = {II, 156}, year = {2023}, abstract = {This cumulative dissertation consists of three full empirical investigations based on three separate collections of data dealing with the phenomenon of negotiations in audit processes, which are combined in two research articles. In the first study, I examine internal auditors' views on negotiation interactions with auditees. My research is based on 23 semi-structured interviews with internal auditors (14 in-house and 9 external service providers) to gain insight into when and about what (RQ1), why (RQ2), and how (RQ3) they negotiate with auditees. By adapting the Gibbins et al. (2001) negotiation framework to the context of internal auditing, I obtain specific process (negotiation issue, auditor-auditee process, and outcome) and context elements that form the basis of my analyses. Through the additional use of inductive procedures, I conclude that internal auditors negotiate when they face professional and non-professional resistance from auditees during the audit process (RQ1). This resistance occurs in a variety of audit types and audit issues. Internal auditors choose negotiations to overcome this resistance primarily out of functional interest, as they cannot simply instruct auditees to acknowledge the findings and implement the required actions (RQ2). I find that the implementation of the required actions is the main goal of the respondents, which is also an important quality factor for internal auditing. Although few respondents interpret these interactions with auditees as negotiations, all respondents use a variety of negotiation strategies to create value (e.g., cost cutting, logrolling, and bridging) and claim value (e.g. positional commitment and threats) (RQ3). Finally, I contribute to empirical research on internal audit negotiations and internal audit quality by shedding light on the black box of internal auditor-auditee interactions. The second study consists of two experiments that examine the effects of tax auditors' emotion expressions during tax audit negotiations. In the first experiment, we demonstrate that auditors expressing anger obtain more concessions from taxpayers than auditors expressing happiness. This reveals that taxpayers interpret auditors' emotions strategically and do not respond affectively. In the second experiment, we show that the experience with an auditor who expressed either happiness or anger reduces taxpayers' post-audit compliance compared to the experience with an emotionally neutral auditor. Apparently, taxpayers use their experience with an emotional auditor to rationalize later noncompliance. Taken together, both experiments show the potentially detrimental effects of positive and negative emotion expressions by the auditor and point to the benefits of avoiding emotion expressions. We find that when auditors avoid emotion expressions this does not result in fewer concessions from taxpayers than when auditors express anger. However, when auditors avoid emotion expressions this leads to a significantly better evaluation of the taxpayer-auditor relationship and significantly reduces taxpayers' post-audit noncompliance.}, language = {en} } @article{SchaeferDechBittmann2021, author = {Schaefer, Laura and Dech, Silas and Bittmann, Frank}, title = {Adaptive force and emotionally related imaginations}, series = {Heliyon}, volume = {7}, journal = {Heliyon}, number = {8}, publisher = {Elsevier}, address = {London}, issn = {2405-8440}, doi = {10.1016/j.heliyon.2021.e07827}, pages = {13}, year = {2021}, abstract = {The link between emotions and motor control has been discussed for years. The measurement of the Adaptive Force (AF) provides the possibility to get insights into the adaptive control of the neuromuscular system in reaction to external forces. It was hypothesized that the holding isometric AF is especially vulnerable to disturbing inputs. Here, the behavior of the AF under the influence of positive (tasty) vs. negative (disgusting) food imaginations was investigated. The AF was examined in n = 12 cases using an objectified manual muscle test of the hip flexors, elbow flexors or pectoralis major muscle, performed by one of two experienced testers while the participants imagined their most tasty or most disgusting food. The reaction force and the limb position were measured by a handheld device. While the slope of force rises and the maximal AF did not differ significantly between tasty and disgusting imaginations (p > 0.05), the maximal isometric AF was significantly lower and the AF at the onset of oscillations was significantly higher under disgusting vs. tasty imaginations (both p = 0.001). A proper length tension control of muscles seems to be a crucial functional parameter of the neuromuscular system which can be impaired instantaneously by emotionally related negative imaginations. This might be a potential approach to evaluate somatic reactions to emotions.}, language = {en} } @inproceedings{Apelojg2019, author = {Apelojg, Benjamin}, title = {What´s going on?! Needs and emotions during classes}, series = {9th International Conference on Society and Information Technologies (ICSIT 2018)}, booktitle = {9th International Conference on Society and Information Technologies (ICSIT 2018)}, number = {1}, publisher = {Curran Associates}, address = {Red Hook}, isbn = {978-1-5108-9702-1}, pages = {85 -- 88}, year = {2019}, abstract = {The "output-orientation" is omnipresent in teacher education. In order to evaluate teachers' and students' performances, a wide range of different quantitative questionnaires exist worldwide. One important goal of teaching evaluation is to increase the quality of teaching and learning. The author argues, that standard evaluations which are typically made at the end of the semester are problematic due to two reasons. The first one is that some of the questions are too general and don`t offer concrete ideas as to what kind of actions can be taken to make the courses better. The second problem is that the evaluation is mostly made when the course is already over. Because of this criticism, Apelojg invented the Felix-App which offers the possibility to give feedback in real-time by asking for the emotions and needs that occur during different learning situations. The idea is very simple: positive emotions and satisfied needs are helpful for the learning process. Negative emotions and unsatisfied needs have negative effects on the learning process. First descriptive results show, that "managing emotions" during classes can have positive effects on both motivation and emotions.}, language = {en} } @article{HartmannMoellerKrause2015, author = {Hartmann, Tilo and M{\"o}ller, Ingrid and Krause, Christina}, title = {Factors underlying male and female use of violent video games}, series = {New media \& society}, volume = {17}, journal = {New media \& society}, number = {11}, publisher = {Sage Publ.}, address = {London}, issn = {1461-4448}, doi = {10.1177/1461444814533067}, pages = {1777 -- 1794}, year = {2015}, abstract = {Research has consistently shown that males play violent video games more frequently than females, but factors underlying this gender gap have not been examined to date. This approach examines the assumption that males play violent video games more because they anticipate more enjoyment and less guilt from engaging in virtual violence than females. This may be because males are less empathetic, tend to morally justify physical violence more and have a greater need for sensation and aggression in video game play than females. Results of a path model based on survey data of 444 respondents and using multi-step multiple mediation analyses confirm these assumptions. Taken together, the findings of this study shed further light on the gender gap in violent video game use.}, language = {en} } @article{PollatosGramann2011, author = {Pollatos, Olga and Gramann, Klaus}, title = {Electrophysiological evidence of early processing deficits in alexithymia}, series = {Biological psychology}, volume = {87}, journal = {Biological psychology}, number = {1}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0301-0511}, doi = {10.1016/j.biopsycho.2011.02.016}, pages = {113 -- 121}, year = {2011}, abstract = {Alexithymia describes difficulties to identify and describe one's emotions. Previous research focused on difficulties associated with the later processing stages of appraisal in alexithymia. We tested whether early processing deficits are apparent in alexithymic persons and whether these abnormalities contribute to later processing difficulties. 20 participants were selected and identified as either having high (HDA) or low (LDA) degrees of alexithymia. IAPS pictures were presented while EEG was recorded. For HDA subjects processing of emotional pictures was accompanied by reduced P1 amplitudes most pronounced for pleasant and neutral pictures. In response to unpleasant pictures the P3 amplitudes were reduced. These amplitude modulations were predicted only by one alexithymia facet. P1 amplitudes systematically covaried with P3 amplitudes supporting the assumption that deficits in early emotional processing contribute to later processing deficits.}, language = {en} } @article{HerbertPollatos2012, author = {Herbert, Beate M. and Pollatos, Olga}, title = {The body in the mind On the relationship between interoception and embodiment}, series = {Topics in cognitive science}, volume = {4}, journal = {Topics in cognitive science}, number = {4}, publisher = {Wiley-Blackwell}, address = {Hoboken}, issn = {1756-8757}, doi = {10.1111/j.1756-8765.2012.01189.x}, pages = {692 -- 704}, year = {2012}, abstract = {The processing, representation, and perception of bodily signals (interoception) plays an important role for human behavior. Theories of embodied cognition hold that higher cognitive processes operate on perceptual symbols and that concept use involves reactivations of the sensory-motor states that occur during experience with the world. Similarly, activation of interoceptive representations and meta-representations of bodily signals supporting interoceptive awareness are profoundly associated with emotional experience and cognitive functions. This article gives an overview over present findings and models on interoception and mechanisms of embodiment and highlights its relevance for disorders that are suggested to represent a translation deficit of bodily states into subjective feelings and self-awareness.}, language = {en} }