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- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 0951-3574
- DOI
- 10.1108/aaaj-10-2016-2731
- Publisher site
- See Article on Publisher Site
Abstract
The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.Design/methodology/approachThree experiments are conducted wherein 525 professional accountants working as financial analysts rate a hypothetical company’s performance graph depicting its net income trend. The manipulation is the presence (absence) of impression management techniques. Hypotheses test whether different techniques are effective and whether analysts’ cognitive reflection ability mitigates manipulation efficacy.FindingsPresentation enhancement is effective only with impulsive analysts, showing the weakness of this technique through the use of colors. Measurement distortion and selectivity techniques are effective for reflective and impulsive analysts; however, reflective analysts are more critical about graphs prepared via selectivity that emphasize profit recovery following crises.Research limitations/implicationsEach impression management technique is investigated in isolation and in controlled conditions. Further research could consider how personal cognitive traits impact the efficacy of combined techniques and whether imbedding manipulated graphs with other information mitigates impression management efficacy.Practical implicationsResearch on impression management is mostly “task-oriented;” few “people-oriented” studies focus on decision making by those using financial reports. Users’ cognitive reflection ability is shown to undermine the efficacy of some impression management techniques.Social implicationsFinancial analysts, auditors and regulators could develop mechanisms to avoid pervasive usage of (or enhance skepticism regarding) techniques not mitigated by users’ reflectiveness.Originality/valueEvidence from financial analysts with an accounting background provides insights on individual characteristics’ influence on graphical impression management efficacy.
Journal
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Sep 11, 2018
Keywords: Impression management; Reflectivity; Cognition; Measurement distortion; Presentation enhancement; Selectivity