{"title":"审计团队平等与审计质量威胁行为","authors":"Alice Annelin","doi":"10.1108/maj-08-2021-3288","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.\n\n\nDesign/methodology/approach\nA questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.\n\n\nFindings\nAudit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.\n\n\nOriginality/value\nWith a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).\n","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.8000,"publicationDate":"2022-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Audit team equality and audit quality threatening behaviour\",\"authors\":\"Alice Annelin\",\"doi\":\"10.1108/maj-08-2021-3288\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nThis paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.\\n\\n\\nDesign/methodology/approach\\nA questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.\\n\\n\\nFindings\\nAudit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.\\n\\n\\nOriginality/value\\nWith a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).\\n\",\"PeriodicalId\":47823,\"journal\":{\"name\":\"Managerial Auditing Journal\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":2.8000,\"publicationDate\":\"2022-10-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Managerial Auditing Journal\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/maj-08-2021-3288\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Managerial Auditing Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/maj-08-2021-3288","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Audit team equality and audit quality threatening behaviour
Purpose
This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.
Design/methodology/approach
A questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.
Findings
Audit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.
Originality/value
With a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).
期刊介绍:
The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.