审计团队平等与审计质量威胁行为

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2022-10-13 DOI:10.1108/maj-08-2021-3288
Alice Annelin
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引用次数: 2

摘要

目的研究审计质量威胁行为(AQTB)与三个团队平等维度(去个性化、社会认同和性别平等)之间的关系。世界各地的会计师事务所都经历过审计师之间的歧视,这可能导致危及工作质量的行为。由于审计质量受到威胁,这种行为的负面影响可能会对客户、审计公司、监管机构和更广泛的社会产生影响。设计/方法/方法在瑞典的一家四大审计公司进行了问卷调查。在一项具体业务中合作的审计团队成员被要求对他们在团队中的平等经历和行为发表看法。假设使用有序逻辑回归和偏最小二乘结构方程模型进行检验。发现经历去个性化的审计团队进行更多的AQTB,而社会认同度较高的审计团队则进行较少的AQTB。然而,审计团队的社会身份可以调节审计团队的去个体化经验,并降低AQTB。原始性/价值本研究首次调查了审计团队平等与AQTB的关系。由于AQTB是影响审计质量的审计决策过程的一部分,因此对从业者的审计团队动态做出了贡献。不平等也会影响招聘和声誉。因此,对审计质量感兴趣的审计市场做出了贡献。该研究还提供了审计团队背景下关于行为结果、社会认同和去个性化模型理论的经验证据(Klein等人,2007;Reicher等人,1995年)。
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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).
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
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.
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