TY - THES A1 - Kirchner, Jan-Robert T1 - Negotiations in Audit Processes N2 - 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. N2 - Diese kumulative Dissertation besteht aus drei vollständigen empirischen Untersuchungen, welche auf drei separaten Datenerhebungen basieren, die sich mit dem Phänomen von Verhandlungen in Prüfungsprozessen befassen und in zwei Forschungsartikeln zusammengefasst sind. In der ersten Studie untersuche ich die Ansichten von Innenrevisoren über Verhandlungsinteraktionen mit Geprüften. Meine Untersuchung stützt sich auf 23 halbstrukturierte Interviews mit internen Revisoren (14 in-house Revisoren und 9 externe Dienstleister), um einen Einblick zu gewinnen, wann und worüber (RQ1), warum (RQ2) und wie (RQ3) sie mit Geprüften verhandeln. Durch die Anpassung des Bezugsrahmens zu Verhandlungen von Gibbins et al. (2001) an den Kontext der Innenrevision, erhalte ich spezifische Prozess- (Verhandlungsgegenstand, Prüfer-Geprüften-Prozess und Ergebnis) und Kontextelemente, die die Grundlage für meine Analysen bilden. Durch den zusätzlichen Einsatz induktiver Verfahren komme ich zu dem Schluss, dass Innenrevisoren verhandeln, wenn sie während des Prüfungsprozesses mit professionellem und nicht-professionellem Widerstand seitens der Geprüften konfrontiert sind (RQ1). Dieser Widerstand tritt bei einer Vielzahl von Prüfungsarten und Prüfungsgegenständen auf. Interne Revisoren greifen in erster Linie aus einem funktionalen Interesse auf Verhandlungen zur Überwindung dieses Widerstands zurück, weil sie die Geprüften nicht einfach anweisen können, Feststellungen anzuerkennen und geforderte Maßnahmen umzusetzen (RQ2). Ich zeige weiterhin, dass die Umsetzung geforderter Maßnahmen das Hauptziel der Befragten internen Revisoren ist, welches wiederum ein wichtiger Einflussfaktor für die Qualität der internen Revision ist. Obwohl nur wenige Befragte die Interaktionen mit den geprüften Stellen als Verhandlungen interpretieren, wenden alle Befragten eine Vielzahl von Verhandlungsstrategien an, um Werte zu schaffen (z.B. durch Kostenreduzierung, „Logrolling“ und Überbrückung) und Werte zu beanspruchen (z.B. durch Positionsverpflichtungen und Drohungen) (RQ3). Diese Studie leistet einen Beitrag zur empirischen Forschung über Verhandlungen und die Qualität der internen Revision, indem sie Licht in die „Blackbox“ der Interaktionen zwischen internen Revisoren und Geprüften bringt. Die zweite Studie besteht aus zwei Experimenten, in denen die Auswirkungen emotionaler Äußerungen von Betriebsprüfern bei Verhandlungen im Betriebsprüfungskontext untersucht werden. Im ersten Experiment wird gezeigt, dass Prüfer, die Ärger während Verhandlungen zum Ausdruck bringen, mehr Zugeständnisse von den Steuerpflichtigen erhalten als Prüfer, die Freude zum Ausdruck bringen. Dies zeigt, dass die Steuerpflichtigen die Emotionen der Prüfer strategisch interpretieren und nicht affektiv reagieren. Das zweite Experiment zeigt, dass die Erfahrung mit einem Prüfer, der entweder Freude oder Ärger in einer Verhandlung geäußert hat, die Steuerehrlichkeit von Steuerpflichtigen nach der Prüfung verringert, verglichen mit der Erfahrung mit einem emotional neutralen Prüfer. Die Steuerpflichtigen scheinen ihre Erfahrungen mit einem emotionalen Prüfer zu nutzen, um ihre spätere Steuerunehrlichkeit zu rationalisieren. Zusammengenommen zeigen beide Experimente die potenziell nachteiligen Auswirkungen positiver und negativer Emotionen des Prüfers und deuten auf die Vorteile der Vermeidung von Emotionsäußerungen hin. Wir stellen zudem fest, dass die Vermeidung von Emotionsäußerungen durch die Prüfer nicht zu weniger Zugeständnissen seitens der Steuerpflichtigen führt, als wenn die Prüfer Ärger äußern. Wenn die Prüfer jedoch Emotionen vermeiden, führt dies zu einer signifikant besseren Bewertung der Steuerpflichtigen-Prüfer-Beziehung und zu einer signifikanten Verringerung der Steuerunehrlichkeit durch die Steuerpflichtigen nach der Prüfung. T2 - Verhandlungen in Prüfungsprozessen KW - Negotiation KW - Internal Audit KW - Emotions KW - Tax Compliance KW - Tax Audit KW - Verhandlung KW - Interne Revision KW - Emotionen KW - steuerliche Außenprüfung KW - Steuerehrlichkeit Y1 - 2023 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-600854 ER - TY - JOUR A1 - Schaefer, Laura A1 - Dech, Silas A1 - Bittmann, Frank T1 - Adaptive force and emotionally related imaginations BT - Preliminary results suggest a reduction of the maximal holding capacity as reaction to disgusting food imagination JF - Heliyon N2 - 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. KW - Adaptive Force KW - Isometric Adaptive Force KW - Holding capacity KW - Holding KW - isometric muscle action KW - Imaginations KW - Emotions KW - Motor control KW - Functional weakness KW - Manual muscle test Y1 - 2021 U6 - https://doi.org/10.1016/j.heliyon.2021.e07827 SN - 2405-8440 VL - 7 IS - 8 PB - Elsevier CY - London ER - TY - CHAP A1 - Apelojg, Benjamin T1 - What´s going on?! Needs and emotions during classes BT - the Felix-App: new ways of feedback and evaluating classes in real time T2 - 9th International Conference on Society and Information Technologies (ICSIT 2018) N2 - 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. KW - Emotionen KW - Bedürfnisse KW - Motivation KW - Echtzeitmessung KW - Emotions KW - needs KW - real-time measurement KW - Felix-App KW - feedback Y1 - 2019 SN - 978-1-5108-9702-1 IS - 1 SP - 85 EP - 88 PB - Curran Associates CY - Red Hook ER - TY - JOUR A1 - Hartmann, Tilo A1 - Möller, Ingrid A1 - Krause, Christina T1 - Factors underlying male and female use of violent video games JF - New media & society N2 - 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. KW - Emotions KW - enjoyment KW - gender KW - guilt KW - media choice KW - media use KW - moral disengagement KW - selective exposure KW - video games KW - violence Y1 - 2015 U6 - https://doi.org/10.1177/1461444814533067 SN - 1461-4448 SN - 1461-7315 VL - 17 IS - 11 SP - 1777 EP - 1794 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Pollatos, Olga A1 - Gramann, Klaus T1 - Electrophysiological evidence of early processing deficits in alexithymia JF - Biological psychology N2 - 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. KW - Evoked potentials KW - Emotions KW - Alexithymia KW - Perceived arousal KW - Unpleasant stimuli KW - IAPS Y1 - 2011 U6 - https://doi.org/10.1016/j.biopsycho.2011.02.016 SN - 0301-0511 VL - 87 IS - 1 SP - 113 EP - 121 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Herbert, Beate M. A1 - Pollatos, Olga T1 - The body in the mind On the relationship between interoception and embodiment JF - Topics in cognitive science N2 - 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. KW - Interoception KW - Interoceptive awareness KW - Emotions KW - Time perception KW - Disturbances of embodiment KW - Alexithymia KW - Eating disorder KW - Self Y1 - 2012 U6 - https://doi.org/10.1111/j.1756-8765.2012.01189.x SN - 1756-8757 VL - 4 IS - 4 SP - 692 EP - 704 PB - Wiley-Blackwell CY - Hoboken ER -