Download or read book Organizational Antecedents of Dysfunctional Auditor Behaviors written by J. Pruijssers and published by . This book was released on 2013 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dysfunctional auditor behaviors (DABs), defined as all acts or omissions by auditors that negatively affect audit quality and reduce the reliability of audit-based opinions, have proven an endemic and persistent feature of the contemporary business environment. Although the dominant response to DABs has been to shape up jurisdiction level regulation and enforcement, relatively little attention has been paid to the specific governance challenges of the firms that provide audit services. This is a serious omission, not only because organizational factors of audit firms may be involved as deeper causes of DABs, but also because audit firm governance practices may be more effective remedies for DABs than external policy measures because of their proximity to the audit process. Proceeding from an agency theoretical lens, this study develops a theoretical model of the corporate governance challenges of audit firms, as well as the practices audit firms can implement to meet these challenges. Using survey methods and structural equations modeling on a sample of 112 Dutch audit firms, we provide evidence that organizational factors such as economic dependency, client commitment, and profit orientation aggravate DABs. Furthermore, governance practices like strict client retention policies and internal transparency practices mitigate the influence of these factors. These results provide insights that policy makers and professionals can use to secure the integrity and effectiveness of the audit industry.
Download or read book Organizational Culture Personnel Characteristics and Dysfunctional Audit Behavior written by Peter J. Baldacchino and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the incidence and impact of Dysfunctional Audit Behavior (DAB) within audit firms. It investigates the impact of organizational culture and individual audit personnel characteristics on the acceptance of dysfunctional practices among audit staff. A mixed methods approach is employed. A questionnaire is distributed among the audit personnel of 40 audit firms in the European Island-State of Malta. This is complemented by eight semi-structured interviews with audit partners from different firms. The perceived reinforcement of under-reporting of chargeable time, inappropriate behaviors by superiors and the individual's locus of control are found to be significant predictors of the acceptance of dysfunctional practices. The study also indicates that audit experience leads to a reduction of such behavior and that Big Four auditors are less accepting of dysfunctional practices than those in smaller firms. Furthermore, the organizational culture within audit firms and an individual's perception of control exhibit significant influence on the acceptance of dysfunctional practices. The study thus seeks to help in enhancing audit quality by raising awareness on the impact of dysfunctional practices and sheds new light on the factors contributing to such behavior, and thus seeks to help by indicating the ways to enhance audit quality.
Download or read book The Impact of Authentic Leadership and Ethical Organizational Culture on Auditor Behavior written by Janice Taylor Morris and published by . This book was released on 2021 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recently, unprofessional behavior resulted in several high-profile financial scandals and business failures. Many blamed external auditors of these companies' financial statements for failing to detect and/or report errors and fraud that led to the failures. Leaders within major audit firms have been urged to foster more ethical firm environments as a means of inhibiting dysfunctional auditor behavior (DAB) such as premature sign-off, gathering insufficient audit evidence, and the underreporting of time spent conducting an audit. This advice is based on two assumptions: (1) auditor behavior is one element of audit quality and (2) the behavior of employees is influenced by corporate culture. Little empirical evidence exists, however, about audit firm cultures, and there has been even less research on how leadership and the culture of these firms impact audit quality. This study was designed to begin to fill this gap in the literature by examining subordinates' perceptions of leaders within the audit profession and the leaders' likely impact on firm culture and auditor behavior. Based on an analysis of surveys completed by 120 in-charge auditors (i.e., auditors with two-to-five years experience), the study suggests that most firm leaders exhibit high levels of the four constructs (transparency, ethical perspective, self-awareness, balanced processing) that comprise authentic leadership. Further, firm cultures were perceived by most participants to be highly ethical. These measures of authentic leadership and ethical organizational culture were found to be negatively correlated, at a statistically significant level, with in-charge auditors' perceptions of the frequency of DAB. Demographic data and measures of the participants' ethical orientation were also gathered. These variables were found to have little moderating effect on auditor behavior when regressed either as independent variables or as co-variants to measures of ethical firm culture. This study is important because it helps to explain factors impacting variance in dysfunctional auditor behavior. The findings from this research suggest that when subordinates perceive their leadership as authentic and view themselves as part of an ethical firm culture, there likely will be a decline in the frequency of dysfunctional auditor behavior.
Download or read book Dysfunctional Auditor Behavior written by Wayne Tervo and published by . This book was released on 2013 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the influence of firm management's ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor's propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor's decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor's moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.
Download or read book Papers in ITJEMAST 11 13 2020 written by and published by International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies publishes a wide spectrum of research and technical articles as well as reviews, experiments, experiences, modelings, simulations, designs, and innovations from engineering, sciences, life sciences, and related disciplines as well as interdisciplinary/cross-disciplinary/multidisciplinary subjects. Original work is required. Article submitted must not be under consideration of other publishers for publications.
Download or read book ICOFEB 2018 written by Darmawati Muchtar and published by European Alliance for Innovation. This book was released on 2018-11-12 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes a through refereed proceedings of the 1st International Conference on Finance, Economics and Business(ICoFEB) 2018, conducted on November, 12 – 13, 2018 at Universitas Malikussaleh, Lhokseumawe, Aceh-Indonesia. The conference was organised by Fakultas Ekonomi dan Bisnis Universitas Malikussaleh. The 67 full papers presented were carefully reviewed and selected from 102 submissions. The scope of the paper includes the followings: Management, Economic, Digital Technology, Financial, Human Resources and Business.
Download or read book Causal Modeling written by Herbert B. Asher and published by SAGE. This book was released on 1976 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Retains complete coverage of the first edition, while amplifying key areas such as direct/indirect effects, standardized/unstandardized variables, multicollinie-arity, and nonrecursive modeling.
Download or read book Advances in Accounting Behavioral Research written by Donna Bobek Schmitt and published by Emerald Group Publishing. This book was released on 2014-07-24 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers and assurers of accounting information. Volume 17 exemplifies this focus by including chapters on decision making under rules versus principal based standards, white collar crime and group versus individual decision making.
Download or read book Independent Behaviour of Auditors written by Carolyn Windsor and published by . This book was released on 1993 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2017-09-25 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers, and assurers of accounting information. Volume 20 exemplifies this focus by including research on emerging theory, methods, and applications towards behavioral research in accounting and audit.
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Cynthia Jeffrey and published by Emerald Group Publishing. This book was released on 2013-09-30 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 17 of the series contains research and case studies which examine the professional responsibilities of accountants, and how they deal with the ethical issues they face. The crucial and timely topics include professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability.
Download or read book Culture Control and Commitment written by James R. Lincoln and published by CUP Archive. This book was released on 1992-06-04 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Development in Judging Moral Issues written by James R. Rest and published by U of Minnesota Press. This book was released on 1992 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managing Team Centricity in Modern Organizations written by Brian Murray and published by IAP. This book was released on 2022-08-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managers are increasingly employing teams as a primary work unit in organizations, but they are struggling with how to effectively lead the emerging team structures. Intensifying the challenges that they are facing, work restrictions due to the Covid-19 pandemic hastened the move to remote work, flexible work arrangements, and virtual teams. The current volume of Research in Human Resource Management presents literature reviews, conceptual development, and original research evidence to inform the management of teams and spotlight new directions and approaches for team research in this evolving, complex, and dynamic environment. This ten article volume includes an outstanding roster of established and emerging team scholars who define the future of team management research. The volume is presented in four parts. PART ONE introduces perspectives on the science of team research. Joshua Strauss and James Grand present the systems thinking perspective as an alternative to more traditional IPO and multi-level covariation models. Patrick Rosopa introduces a machine learning approach to inductive team research for complex networks and dynamic variable relationships. PART TWO includes three articles that address team performance. Gabe Dickey and colleagues present a model of performance management, leadership, and engagement. Akvile Mockevic iu te and colleagues systematically review the feedback literature for teams and present a model of performance enhancement. John Austin provides a qualitative study that steers transactive memory research in a new direction for teams accessing external expertise. PART THREE offers two articles on individualized flexible work arrangements among team members and their effect on team outcomes. Miriam Baumga rtner and Martina Hartner-Tiefenthaler offer script development and a reflexivity process to address the negative impact of uncoordinated team member job crafting. Chenwei Liao presents empirical evidence about the team efficacy and performance outcomes from servant leadership in managing the i-deals process for team members. PART FOUR includes two articles that address the rising presence of virtual teams by looking at electronic communication and its implications for diverse team members. Julio Canedo and colleagues review literature regarding diversity and virtual teams to inform the development of a model that links measures of diversity and the intervening experience of diversity, types of electronic communication, virtual team processes, and team outcomes. Bill Bommer and James Schmidtke present an empirical study addressing the question of whether team member behavior is different in virtual meetings than face-to-face and whether there is a gender implication for the change to videoconferencing. The volume is designed primarily for scholars in the fields of human resource management, organizational behavior, and industrial-organizational psychology. It also serves the needs of instructors and students in master's and doctoral courses in industrial-organizational psychology, human resource management, or organizational behavior. Each article is grounded in managerial context that will appeal to practitioners in the field.
Download or read book Leadership and Politics written by Adebowale Akande and published by Springer Nature. This book was released on with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ACCOUNTING ORANIZATIONS AND SOCIETY written by and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
