scholarly journals Female audit team leaders and audit effort

2021 ◽  
Author(s):  
Elisabeth Bustos-Contell ◽  
Luis Porcuna-Enguix ◽  
José Serrano-Madrid ◽  
Gregorio Labatut-Serer
Keyword(s):  
Team Leaders ◽  
Audit Team

Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal

2018 ◽  
Vol 93 (6) ◽  
pp. 281-300 ◽  
Author(s):  
Mark W. Nelson ◽  
Chad A. Proell
Keyword(s):  
Performance Appraisal ◽  
Evaluation Studies ◽  
Team Leader ◽  
Data Availability ◽  
Performance Evaluations ◽  
Team Leaders ◽  
Speaking Up ◽  
Or Efficiency ◽  
Audit Team ◽  
Speak Up

ABSTRACT This paper examines audit team leader reactions to auditors who speak up about potentially important audit issues. Study 1 is a survey of interacting audit teams and provides evidence of higher performance evaluations for auditors who speak up. Studies 2, 3, and 4 are experiments examining team leader reactions to speaking up, both at the time speaking up occurs (Study 2) and later, during performance evaluation (Studies 2, 3, and 4). Results provide evidence that team leaders react with irritation at the time speaking up occurs, particularly if a team member raises an audit effectiveness issue that could increase audit effort. However, team leaders reward speaking up in performance evaluations, particularly when team members speak up about issues that align with the effectiveness or efficiency focus of the team. While supervisors' performance evaluations exhibit outcome effects, supervisors also reward speaking up, regardless of outcome. Data Availability: Contact the authors.

scholarly journals Investigating the backstage of audit engagements: the paradox of team diversity

2019 ◽  
Vol 32 (2) ◽  
pp. 378-400
Author(s):  
Firdaus Amyar ◽  
Nunung Nurul Hidayah ◽  
Alan Lowe ◽  
Margaret Woods
Keyword(s):  
Qualitative Methodology ◽  
Audit Quality ◽  
Team Leaders ◽  
Content Type ◽  
Team Diversity ◽  
Quality Practices ◽  
Data Collection And Analysis ◽  
Paradox Theory ◽  
Audit Team

Purpose There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams. Design/methodology/approach The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements. Findings Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face. Originality/value The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Ground-Based Medical Services for In-Flight Emergencies

2020 ◽  
Vol 91 (4) ◽  
pp. 348-351
Author(s):  
Jung Ha Kim ◽  
Smi Choi-Kwon
Keyword(s):  
Common Reason ◽  
Medical Services ◽  
Prescription Medications ◽  
Team Leaders ◽  
Cabin Crew ◽  
Medication Prescription ◽  
South Korean ◽  
Cardiac Symptoms ◽  
Actual Use ◽  
Specific Symptoms

BACKGROUND: The aim of this study was to evaluate the use of ground-based medical services (GBMS) by the cabin crew of a major South Korean airline for in-flight medical incidents involving passengers.METHODS: We conducted a survey of cabin crew to identify the anticipated use of GBMS in 2017. We compared the anticipated use to actual use as reported in cabin crew records submitted to the GBMS team and cabin crew logs from May 2013 to April 2016.RESULTS: Among 766 team leaders and assistant leaders, 211 individuals answered the questionnaire. A total of 915 instances of GBMS use were reported during the study period. There were no significant differences between anticipated and actual use in terms of the reasons for needing GBMS, with medication prescription being the most common reason. However, there were significant differences in the specific symptoms that triggered contact with GBMS. Pediatric and digestive symptoms were under-predicted, while neuropsychiatric and cardiac symptoms were over-predicted.DISCUSSION: Cabin crew tended to require GBMS to assist with pediatric and digestive conditions more often than anticipated. Furthermore, digestive and pediatric symptoms often require prescription medications.Kim JH, Choi-Kwon S. Ground-based medical services for in-flight emergencies. Aerosp Med Hum Perform. 2020; 91(4):348–351.

THE INSTITUTIONAL EFFECTS OF LEADERSHIP: THE UNITED STATES GENERAL ACCOUNTING OFFICE AND ITS AUDIT REPORT REVIEW PROCESS

1994 ◽  
Vol 21 (1) ◽  
pp. 255-273 ◽  
Author(s):  
Onker N. Basu
Keyword(s):  
United States ◽  
Review Process ◽  
Field Research ◽  
The United States ◽  
Organizational Leaders ◽  
Audit Report ◽  
The Public ◽  
General Accounting Office ◽  
Audit Team ◽  
The Impact

In accounting research, the role of organizational leaders has been underrepresented. The limited research dealing with leadership issues has focused on the impact of leadership on micro activities such as performance evaluation, budget satisfaction, and audit team performance. The impact of leadership on the structure of accounting and audit systems and organizations has been ignored. This paper focuses on the impact that past Comptrollers General have had on the working and structure of one federal audit agency, the United States General Accounting Office (GAO). In addition, it also focuses on the influence of the two most recent Comptrollers General on one important audit related activity, i.e., the audit report review process. Using qualitative field research methods, this paper documents how the organizational leadership impacts its long-term audit practices and thereby influences auditing, especially in the public sector.

The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness

2018 ◽  
Vol 38 (3) ◽  
pp. 121-147 ◽  
Author(s):  
Christine Contessotto ◽  
W. Robert Knechel ◽  
Robyn A. Moroney
Keyword(s):  
Audit Quality ◽  
Data Availability ◽  
The Core ◽  
Specific Experience ◽  
Primary Core ◽  
Using Data ◽  
Audit Team ◽  
Industry Experience ◽  
Jel Classifications ◽  
Core Role

SUMMARY Audit quality is dependent on the experience and effort of the audit team to identify and respond to client risks (risk responsiveness). Central to each team are the core role holders who plan and execute the audit. While many studies treat the partner as the primary core role holder, the manager and auditor-in-charge (AIC) are also important. Using data for engagements from two midtier firms, we analyze the association between the experience and relative effort of the manager and AIC and risk responsiveness. We find a manager's client-specific experience is associated with risk responsiveness for non-listed clients but find no evidence that the general or industry experience of a manager, or the experience of the AIC, is associated with risk responsiveness. The client-specific experience and relative effort of the partner is associated with risk responsiveness. These results suggests that managers can provide an important, albeit limited, contribution to the audit. JEL Classifications: M2. Data Availability: The data were made available to the researchers on the understanding that they will remain confidential.

Additional Evidence on Audit Report Lag

2001 ◽  
Vol 20 (1) ◽  
pp. 137-146 ◽  
Author(s):  
W. Robert Knechel ◽  
Jeff L. Payne
Keyword(s):  
Earnings Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Sources Of Information ◽  
Audit Report ◽  
The Public ◽  
Time Period ◽  
Audit Team ◽  
Available Information

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.

scholarly journals The impact of job description and career prospect on job satisfaction: A quantitative study in Mauritius

2019 ◽  
Vol 17 ◽  
Author(s):  
Ketan S. Ramhit
Keyword(s):  
Job Satisfaction ◽  
Team Leaders ◽  
Job Description ◽  
Managerial Implications ◽  
Career Prospect ◽  
Value Add ◽  
The Impact ◽  
The Relationship ◽  
Negative Relationships ◽  
Good Career

Orientation: Literature shows that job description and career prospect are connected to job satisfaction and it is seen that, in Mauritius, job description and career prospect impact job satisfaction.Research purpose: The purpose of the study was to determine the relationship between job description, career prospect and job satisfaction in Mauritius.Motivation for the study: It has been noticed that employees are dissatisfied when they perform duties outside their job description and also when they see that they do not have a good career prospect. Despite the existence of several researches, limited research exists in the Mauritian context. The outcome will provide significant relevance to existing knowledge.Research approach/design and method: A quantitative approach was adopted and a survey was conducted in a multinational company in Mauritius. A sample of 132 employees was chosen.Main findings: This research unravelled significant negative relationships between job description, career prospect and job satisfaction. The results revealed that, when duties are not well described or when duties are not in line with current responsibilities, the employees are dissatisfied. Similarly, the greater the chances that employees are not given the opportunity to get promoted, the more they are dissatisfied.Practical/managerial implications: Human resource practitioners, managers and team leaders need to recognise that employee’s moods influence the work pattern in the organisation and a clear job description and an appropriate career plan should exist.Contribution/value-add: Literature on the relationship between job description, career prospect and job satisfaction in the context of Mauritius is almost inexistent. This study will add to existing knowledge.

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