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 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 The Behavior of Assurance Professionals written by Olof P. G. Bik and published by Eburon Uitgeverij B.V.. This book was released on 2010 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complexity of human behavior challenges our explanatory powers. Yet, in this day and age we desperately try to manage and control the behavior of our corporate citizens through rules, codes, systems and procedures alike. This study is an illustration that true human behavior cannot simply be controlled by (more of) such rules. Instead, it is driven by many psychological, cultural, contextual, and environmental factors. The focus of this study is the influence of cross-national cultural differences in the context of the professional behavior of auditors, based on the central question: Is auditors' professional behavior affected by crossnational cultural differences, and, if so, how? Being based on grounded theory, in part validated within an international accounting organization, this study is the first to provide a more profound, in-depth, and contextualized analysis and understanding of the effect of cross-national cultural differences on the behavior of professionals in general, and that of auditors in particular.
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 Seven Deadly Sins of Organizational Culture written by L. T. San and published by CRC Press. This book was released on 2023-10-25 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about the primary symptoms present in a dysfunctional culture that could have devastating outcomes for any organization. The book outlines each of the seven sins in each chapter. Each of the first seven chapters (Chapters 1–7) starts with a famous quote related to each of the sins and then immediately recounts stories ripped from the headlines describing well-known corporate failures but with a personal touch from former employees who experienced those stories from inside the company. (The sources for these stories are all cited in their Bibliographies). The seven sins of organizational culture are linked with seven different corporate scandals that serve as a "lesson learned" as well as seven stories of organizations that have been successful with each respective organizational attribute as follows: Flawed Mission and Misaligned Values uses WorldCom as the lesson learned and Patagonia as the success case Flawed Incentives uses Wells Fargo as the lesson learned and Bridgeport Financial as the success case Lack of Accountability uses HSBC as the lesson learned and McDonald’s as the success case Ineffective Talent Management uses Enron as the lesson learned and Southwest Airlines as the success case Lack of Transparency uses Theranos as the lesson learned and Zappos as the success case Ineffective Risk Management uses the 2008 mortgage industry collapse as the lesson learned and Michael Burry as the success case Ineffective Leadership summarizes all of the foregoing sins as failures of Leadership In each chapter and for each organizational sin, the author offers seven attributes of a healthy culture to counter the cultural dysfunction. The seven healthy attributes for each of the seven sins are all original content. In Chapter 8, the author offers an approach for assessing an organization’s culture by providing seven ways to measure the different drivers of organizational culture. The ideas for how to measure corporate culture is original content, with some references to existing frameworks (all cited in the Bibliography), Finally, in Chapter 9, the author offers a step-by-step outline for transforming the culture. The chapter starts with a story about how Korean Air suffered multiple crashes due to their corporate culture but were able to successfully transform their culture. (The source for the Korean Air story is cited in the Bibliography). There are seven appendices, most of which are by the author except for the maturity of risk management, which references an OECD (government entity) risk management maturity framework.
Download or read book Managing Organizational Culture for Effective Internal Control written by Jan A. Pfister and published by Springer Science & Business Media. This book was released on 2009-07-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: In times of economic and financial crises, the content of this book rings true. Drawing from interviews with executives, senior managers and/or auditors from renowned companies (eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Novartis and many others) and theory from fields of sociology and social psychology, this research study provides an understanding of how "tone at the top" imprints on an organization and why that imprint works. More specifically, it discusses how managers' principles and practices can actively shape an open-minded culture that enhances effective internal control.
Download or read book Corporate Culture written by Desmond Graves and published by . This book was released on 1986 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Leadership and Its Role in Shaping Organizational Culture and Performance written by Bejaoui, Azza and published by IGI Global. This book was released on 2020-09-18 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing globalization, cutthroat competition, recurrent financial crises, and new social media technology provide unimaginable strain on companies to rethink their human resources practices. Such ever-growing business environments particularly call upon companies to develop sustainable leadership practices and create a well-established organizational climate. By promoting an organizational value system, the leader can influence the work behavior and attitudes of the employees and results. Corporate Leadership and Its Role in Shaping Organizational Culture and Performance is an essential reference source that investigates the influence of corporate leadership on the organizational culture and performance of a company and ways in which this understanding can improve firm effectiveness, nurture entrepreneurial behavior and practices, and establish innovative processes. Featuring research on topics such as intellectual capital, job satisfaction, and gender inequality, this book is ideally designed for managers, executives, business leaders, entrepreneurs, researchers, academicians, and students.
Download or read book Auditing Teams written by Mara Cameran and published by Taylor & Francis. This book was released on 2017-03-31 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Download or read book Ethics and the Internal Auditor s Political Dilemma written by Lynn Fountain and published by CRC Press. This book was released on 2016-12-12 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.
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 Culture Audits written by Cynthia Solomon and published by Info-Line Collection. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organizational culture may seem like a touchy-feely kind of subject, especially when you bring it up to the executive team. But don't believe it. Culture does matter. It matters because organizational culture shapes employee behaviors, and employee behaviors drive organizational success. Sometimes an organization's culture can stand in the way of its success, which is why culture audits can be important tools for diagnosing and identifying deep-seated and persistent performance problems.
Download or read book Dysfunctional Audit Behavior written by Halil Paino and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Diagnosing and Changing Organizational Culture written by Kim S. Cameron and published by John Wiley & Sons. This book was released on 2011-01-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diagnosing and Changing Organizational Culture provides a framework, a sense-making tool, a set of systematic steps, and a methodology for helping managers and their organizations carefully analyze and alter their fundamental culture. Authors, Cameron and Quinn focus on the methods and mechanisms that are available to help managers and change agents transform the most fundamental elements of their organizations. The authors also provide instruments to help individuals guide the change process at the most basic level—culture. Diagnosing and Changing Organizational Culture offers a systematic strategy for internal or external change agents to facilitate foundational change that in turn makes it possible to support and supplement other kinds of change initiatives.
Download or read book The Importance of Organizational Culture in Achieving Audit Quality written by Ryan Curt Ballestero and published by . This book was released on 2021 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Large accounting firms invest considerable resources into employee talent, yet we know little about whether, and when, such efforts are effective. I investigate whether one specific initiative intended to promote a supportive culture, equalized parental leave, results in higher audit quality at three audit firms. I find that audit quality improves following the adoption of equalized parental leave. I also use a novel dataset of audit employee characteristics to examine how office-level demographics directly impact audit quality and moderate the effectiveness of equalized leave. I provide evidence that staff auditor qualification is positively associated with audit quality, and show that the parental leave policy effect is moderated by employee demographics that reflect labor economics and work-life conflict. My study informs academic literature and practitioners on the importance of managing audit firm culture, builds on the broader literature of economic impacts of paid family leave, and highlights one effective talent management strategy
Download or read book Corporate Assessment written by Adrian Furnham and published by Van Nostrand Reinhold. This book was released on 1993-01-01 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an increasingly competitive and volatile business world, companies need to be able to respond effectively to changing circumstances. Mergers and takeovers, evolution from public to private enterprise, and the introduction of new styles of management are all examples of organizational changes which can have a profound influence on the operations of a company and more especially upon the attitudes, motivation and commitment of its workforce. More and more, management teams in companies need to know how to handle change and in particular how to assess its impact on the satisfaction and performance of employees. Corporate Assessment looks at four types of company audit and provides a pragmatic, readable guide for managers. The authors show how assessment of a company in terms of culture, climate, communications, and customers can enhance management vision and lead to recommendations designed to improve employee satisfaction, motivation, loyalty and performance. They provide insight into the kinds of measurement tools and assessment techniques that are available and give recommendations for the use of these instruments and for how best to utilize the information they can produce.
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 2018-04-13 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.
