Healthy relationships are important to functioning in daily life and across the life-span （e.g., Burman and Margolin 1992）. Personality factors could predict relationship satisfaction through the influence of indivi...Healthy relationships are important to functioning in daily life and across the life-span （e.g., Burman and Margolin 1992）. Personality factors could predict relationship satisfaction through the influence of individuals＇ relationship schemas （Fiske and Taylor 1991） and perceptions of their partners （Simpson and Rholes 1998）. Given the potential importance of attachment styles to relationship mechanisms and the well-established relationship between attachment and interpersonal behavior （Bartholomew and Horowitz 1992; Hazan and Shaver 1987）, interpersonal traits may influence relationship satisfaction directly. According to Leary＇s （1957） interpersonal reflex theory, any interpersonal act elicits responses from the other person that verify, validate, or otherwise reinforce the actor＇s own self-image and self-presentation, and thus increase the probability that the actor will emit similar interpersonal acts in future interactions. The Impact Message Inventory （IMI） attempts to measure individuals＇ perceptions of how others impact them by evoking interpersonal acts such as dominance and affiliation. This study examined the influence of perceived partner-evoked behavior and individuals＇ own interpersonal styles on relationship satisfaction. This study used IMI measures of evoked Dominance and Affiliation as well as revised Liking and Loving measures to predict relationship satisfaction using three different satisfaction outcome measures. The final analyses included 291 participants （134 men and 157 women） who completed a scantron survey. Partner impact, or the interpersonal behaviors, evoked from the individual during interaction, predicted relationship satisfaction well. Evoked affiliation was the most consistently strong predictor of satisfaction across all three outcome measures. Liking （distinct here from affiliation） is a stronger predictor of relationship satisfaction than is loving （distinct here from passion）, and it is significant across all three outcome measures. The liking measure appears to reflect a relatively high level of reward in the relationship and intrinsic enjoyment of the partner＇s company without the comparative cost of loving. Future research should examine interactions between couples, moving beyond intrapsychic self-reports of perceived experiences and feelings, although these are important in their own right.展开更多
Prior studies commonly use an auditor＇s market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner＇s within-industry market share in a...Prior studies commonly use an auditor＇s market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner＇s within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner＇s within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner＇s within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner＇s within-industry market share and auditor industry expertise and caution researchers against using an audit partner＇s within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.展开更多
文摘Healthy relationships are important to functioning in daily life and across the life-span （e.g., Burman and Margolin 1992）. Personality factors could predict relationship satisfaction through the influence of individuals＇ relationship schemas （Fiske and Taylor 1991） and perceptions of their partners （Simpson and Rholes 1998）. Given the potential importance of attachment styles to relationship mechanisms and the well-established relationship between attachment and interpersonal behavior （Bartholomew and Horowitz 1992; Hazan and Shaver 1987）, interpersonal traits may influence relationship satisfaction directly. According to Leary＇s （1957） interpersonal reflex theory, any interpersonal act elicits responses from the other person that verify, validate, or otherwise reinforce the actor＇s own self-image and self-presentation, and thus increase the probability that the actor will emit similar interpersonal acts in future interactions. The Impact Message Inventory （IMI） attempts to measure individuals＇ perceptions of how others impact them by evoking interpersonal acts such as dominance and affiliation. This study examined the influence of perceived partner-evoked behavior and individuals＇ own interpersonal styles on relationship satisfaction. This study used IMI measures of evoked Dominance and Affiliation as well as revised Liking and Loving measures to predict relationship satisfaction using three different satisfaction outcome measures. The final analyses included 291 participants （134 men and 157 women） who completed a scantron survey. Partner impact, or the interpersonal behaviors, evoked from the individual during interaction, predicted relationship satisfaction well. Evoked affiliation was the most consistently strong predictor of satisfaction across all three outcome measures. Liking （distinct here from affiliation） is a stronger predictor of relationship satisfaction than is loving （distinct here from passion）, and it is significant across all three outcome measures. The liking measure appears to reflect a relatively high level of reward in the relationship and intrinsic enjoyment of the partner＇s company without the comparative cost of loving. Future research should examine interactions between couples, moving beyond intrapsychic self-reports of perceived experiences and feelings, although these are important in their own right.
文摘Prior studies commonly use an auditor＇s market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner＇s within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner＇s within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner＇s within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner＇s within-industry market share and auditor industry expertise and caution researchers against using an audit partner＇s within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.
