Social pressures, commitments and tax officials' dysfunctional behaviors

an experimental study

Kuo-Chih Cheng, Shao Hsi Chung, Feng Yu Ni

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

The study proposes that social pressures (including superior pressure and peer pressure) cause dysfunctional behaviors of tax officials (i.e., low auditing quality and high turnover intention), and commitments (including organizational commitment and professional commitment) moderate the relationship between social pressures and the dysfunctional behaviors. The experimental research method was adopted. The participants consisted of 117 tax officials who were randomly divided into two experimental groups (one with superior pressure plus outside pressure and the other with peer pressure plus outside pressure) and one control group (with only outside pressure). The results showed that social pressures, especially superior pressure, caused lower auditing quality and higher turnover intention. In the presence of high professional commitment or high organizational commitment, social pressures still cause dysfunctional behaviors. However, the effect of outside pressure on turnover intention is mitigated in the presence of high professional commitment. Suggestions as to how to decrease social pressure sources are provided based on these results.

Original languageEnglish
Pages (from-to)211-238
Number of pages28
JournalNTU Management Review
Volume26
Issue number2
DOIs
Publication statusPublished - 2016 Jun 1

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Tax
Social pressure
Experimental study
Professional commitment
Turnover intention
Peers
Organizational commitment
Auditing
Experimental research
Research methods

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

Cite this

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abstract = "The study proposes that social pressures (including superior pressure and peer pressure) cause dysfunctional behaviors of tax officials (i.e., low auditing quality and high turnover intention), and commitments (including organizational commitment and professional commitment) moderate the relationship between social pressures and the dysfunctional behaviors. The experimental research method was adopted. The participants consisted of 117 tax officials who were randomly divided into two experimental groups (one with superior pressure plus outside pressure and the other with peer pressure plus outside pressure) and one control group (with only outside pressure). The results showed that social pressures, especially superior pressure, caused lower auditing quality and higher turnover intention. In the presence of high professional commitment or high organizational commitment, social pressures still cause dysfunctional behaviors. However, the effect of outside pressure on turnover intention is mitigated in the presence of high professional commitment. Suggestions as to how to decrease social pressure sources are provided based on these results.",
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Social pressures, commitments and tax officials' dysfunctional behaviors : an experimental study. / Cheng, Kuo-Chih; Chung, Shao Hsi; Ni, Feng Yu.

In: NTU Management Review, Vol. 26, No. 2, 01.06.2016, p. 211-238.

Research output: Contribution to journalArticle

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