Have changes in audit standards altered client perceptions of auditors?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marcus Doxey ◽  
Robert Ewing
Keyword(s):  
Design Methodology ◽  
Auditor Independence ◽  
Client Perceptions ◽  
Content Type ◽  
Historical Investigation ◽  
Quasi Experimental ◽  
Unique Approach ◽  
External Auditor ◽  
Audit Standards ◽  
Practical Implications

PurposeChanges in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.Design/methodology/approachThis paper uses a longitudinal quasi-experiment to compare current client employees' perceptions of the auditor with results from 1972.FindingsChanges in client employees' perceptions of the audit, its usefulness and of auditor-client conflict suggest increases in auditor independence. However, this paper also finds that despite decades of efforts to strengthen auditor independence and skepticism, the primary analogy client employees apply to the external auditor remains “consultant”.Practical implicationsThe findings contribute to the discussion of whether regulatory and standard changes in the audit environment have changed aspects of client employees' perceptions of auditors.Originality/valueThe paper contributes by presenting a unique approach to partially replicating a historic study using a quasi-experimental research design.

Employee's lying behavior and the role of self-awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kirk Chang ◽  
Sylvain Max ◽  
Jérémy Celse
Keyword(s):  
Design Methodology ◽  
Deductive Reasoning ◽  
Research Approach ◽  
Self Awareness ◽  
Laboratory Setting ◽  
Content Type ◽  
Quasi Experimental ◽  
Research Findings ◽  
Practical Implications

Purpose Employee’s lying behavior has become ubiquitous at work, and managers are keen to know what can be done to curb such behavior. Managers often apply anti-lying strategies in their management and, in particular, the role of self-awareness on lying intervention has drawn academic attention recently. Drawing on multi-disciplinary literature, this study aims to investigate the efficacy of self-awareness in reducing lying behavior. Design/methodology/approach Following the perspectives of positivism and deductive reasoning, a quasi-experimental research approach was adopted. Employees from Dijon, France were recruited as research participants. Based on the literature, different conditions (scenario manipulation) were designed and implemented in the laboratory, in which participants were exposed to pre-set lying opportunities and their responses were analyzed accordingly. Findings Unlike prior studies which praised the merits of self-awareness, the authors found that self-awareness did not decrease lying behavior, not encouraging the confession of lying either. Employees actually lied more when they believed other employees were lying. Practical implications This study suggests managers not to rely on employee’s self-awareness; rather, the concept of self-awareness should be incorporated into the work ethics, and managers should schedule regular workshops to keep employees informed of the importance of ethics. When employees are regularly reminded of the ethics and appreciate its importance, their intention of lying is more likely to decrease. Originality/value To the best of the atuhors’ knowledge, the current research is the first in its kind to investigate lying intervention of employees in the laboratory setting. Research findings have brought new insights into the lying intervention literature, which has important implication on the implementation of anti-lying strategies.

scholarly journals All insects are equal, but some insects are more equal than others

2018 ◽  
Vol 120 (4) ◽  
pp. 852-863 ◽  
Author(s):  
Arnout R.H. Fischer ◽  
L.P.A. (Bea) Steenbekkers
Keyword(s):  
Design Methodology ◽  
Prior Experience ◽  
Future Research ◽  
Valuable Contribution ◽  
Short Term ◽  
Content Type ◽  
Quasi Experimental ◽  
Insects As Food ◽  
Practical Implications

Purpose Lack of acceptance of insects as food is considered a barrier against societal adoption of the potentially valuable contribution of insects to human foods. An underlying barrier may be that insects are lumped together as one group, while consumers typically try specific insects. The purpose of this paper is to investigate the ways in which Dutch consumers, with and without insect tasting experience, are more or less willing to eat different insects. Design/methodology/approach In a quasi-experimental study (n=140), the participants with and without prior experience in eating insects were asked to give their willingness to eat a range of insects, and their attitudes and disgust towards eating insects. Findings Insects promoted in the market were more preferred than the less marketed insects, and a subgroup of preferred insects for participants with experience in eating insects was formed. Research limitations/implications Although well-known insects were more preferred, general willingness to eat remained low for all participants. The results indicate that in future research on insects as food the specific insects used should be taken into account. Practical implications Continued promotion of specific, carefully targeted, insects may not lead to short-term uptake of insects as food, but may contribute to willingness to eat insects as human food in the long term. Originality/value The paper shows substantial differences between consumers who have and who have not previously tasted insects, with higher acceptance of people with experience in tasting insects for the specific insects that are frequently promoted beyond their generally more positive attitude towards eating insects.

Evolution of framework foresight

foresight ◽  
2020 ◽  
Vol 22 (5/6) ◽  
pp. 643-651
Author(s):  
Andy Hines
Keyword(s):  
Iterative Process ◽  
Design Methodology ◽  
Theory And Practice ◽  
Teaching Tool ◽  
Established Method ◽  
Content Type ◽  
Strategic Approach ◽  
The Future ◽  
Unique Approach ◽  
Practical Implications

Purpose The organization’s core approach to exploring and influencing the future, Framework Foresight, emerged from piecemeal roots in the 1990s to an established method circa 2013. Since then, it has evolved from primarily a teaching tool to a project methodology in its own right. The purpose of this paper is to explore the iterative process that has emerged in which teaching and practice inform and advance one another. Design/methodology/approach Innovations in technique will be highlighted and illustrated by commentary from project experience. The piece will be providing readers with a birds-eye view into the evolution of a foresight method in both theory and practice. Findings The continuous iteration between theory and practice, or the classroom and the client world, provides an excellent means to advance the teaching and practice of foresight. Significant changes include three horizons, inputs, drivers, archetypes, rating scenarios and strategic approach. Practical implications This paper suggests that closer relationships between academia and the external/client world provide practical benefit by improving teaching and providing more innovative approaches for clients. Originality/value The description of the development of this unique approach to doing foresight work provides an example for other programs or firms to emulate.

Guidance on internal audit's interface with regulators

2014 ◽  
Vol 29 (3) ◽  
pp. 268-283 ◽  
Author(s):  
Andrew D. Chambers
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Internal Audit ◽  
Internal Auditing ◽  
Content Type ◽  
Auditing Standards ◽  
Supervisory Process ◽  
The Relationship ◽  
Audit Standards ◽  
Practical Implications

Purpose – The purpose of this paper is to identify and interpret expectations of regulators about the interface between regulators and internal audit. Design/methodology/approach – Contemporary pronouncements are subjected to a content analysis about the relationship demands that regulators place upon internal audit. Comparison is made with internal auditing standards. The paper identifies the significant challenges and considers the future. Findings – Regulators are increasingly prescriptive about what they expect from internal audit. The scope of internal audit work must cover all matters of interest to the regulator. Internal audit is now regarded as part of the supervisory process. Unlike financial reporting and external auditing, there is no attempt to regulate the setting of internal audit standards, but regulators themselves are enunciating internal audit requirements that go beyond the standards. Research limitations/implications – The paper draws mainly upon developments in the financial sector, which is leading the way in prescribing the interface between regulator and internal audit. Practical implications – The enhanced requirements of regulators impact upon internal audit's other relationships on the internal audit universe and scope, and on staffing internal audit. Originality/value – This is the first attempt to synthesise what regulators currently require from their relationship with internal audit, which needs to be reflected in internal audit charters and in future releases of global internal auditing standards.

Conceptualising the linkage between professional scepticism and auditor independence

2016 ◽  
Vol 28 (2) ◽  
pp. 180-200 ◽  
Author(s):  
Christina Chiang
Keyword(s):  
Design Methodology ◽  
Auditor Independence ◽  
Accounting Education ◽  
Future Research ◽  
Unconscious Bias ◽  
Content Type ◽  
Moral Framework ◽  
Personal Bias ◽  
Direct Linkage ◽  
Practical Implications

Purpose The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence. Design/methodology/approach The study reviews the extant literature on professional scepticism, auditor independence, conflict of interest and unconscious bias. Findings Auditor independence is a fundamental antecedent to professional scepticism. However, auditor independence is impossible due to the auditor–client structure and conscious and unconscious personal bias. The threats to auditor independence are powerful incentives that reduce professional scepticism, making it difficult to exercise professional scepticism while making professional judgement. Practical implications An understanding of the direct link between professional scepticism and auditor independence is necessary to appreciate the context and meaning of professional scepticism in relation to the greater body of literature and ongoing concerns of audit regulators. This paper, which conceptualises the linkage between professional scepticism and auditor independence, provides a platform for future research to be conducted to examine the validity of the discussions and how a discourse in a moral framework embedded within accounting education may assist in improving auditor independence and professional scepticism. Social implications It is insufficient for audit regulators to assess professional scepticism by audit outputs. Threats to independence should be brought into the assessment. To ensure auditor independence is not compromised, auditors should be made aware of the ethical dimensions of their decisions and reminded constantly to monitor virtue ethics behaviours. Originality/value This paper brings into mainstream accounting and auditing literature and research a psychological perspective of auditor independence in the discussion of professional scepticism that is seldom examined.

The interplay between social crowding and power on solo diners’ attitudes toward menus with popularity and scarcity cues

2020 ◽  
Vol 32 (3) ◽  
pp. 1227-1246 ◽  
Author(s):  
YooHee Hwang ◽  
Na Su ◽  
Anna Mattila
Keyword(s):  
Experimental Design ◽  
High Power ◽  
Design Methodology ◽  
Interactive Effect ◽  
Content Type ◽  
Consumer Responses ◽  
Restaurant Managers ◽  
Quasi Experimental ◽  
Sense Of Power ◽  
Practical Implications

Purpose The purpose of this study is to investigate the interactive effect of social crowding and solo consumers’ sense of power on attitudes toward the restaurant menu with popularity and scarcity cues. Design/methodology/approach In total, 181 US consumers were recruited. Using a quasi-experimental design, social crowding and promotional cues on a restaurant menu were manipulated and solo consumers’ sense of power was measured. Findings Low-power individuals exhibited more favorable attitudes toward the menu with a popularity cue at a crowded restaurant. High-power individuals’ attitudes toward the menu were equally favorable across the two promotional cues and crowding levels. Practical implications Restaurant managers might want to leverage popularity cues on the menu during peak hours to appeal to solo diners. After diners indicate their dining type (alone vs with others) in kiosks and tablets, restaurants can tailor promotional cues accordingly. Restaurants can also embed more popularity cues in dinner (vs lunch) menus because dinner is more hedonic and social in nature. Originality/value This study contributes to the crowding literature by examining promotional cues on the menu and sense of power as moderators of consumer responses to crowding. This study further adds to the solo consumption literature by extending the notion of power and social crowding to ethnic dining contexts.

Fadotomy – anatomy of the transformation of a fad into a management paradigm

2006 ◽  
Vol 12 (3) ◽  
pp. 319-338 ◽  
Author(s):  
Denis R. Towill
Keyword(s):  
Design Methodology ◽  
Theoretical Models ◽  
New Approach ◽  
Content Type ◽  
Time Compression ◽  
Performance Metric ◽  
Rules Of Thumb ◽  
Unique Approach ◽  
Vertical Case ◽  
Practical Implications

PurposeTo provide a methodology for determining how and when a management fad has become an established paradigm.Design/methodology/approachThe penticulation approach compares the outputs from the five separate research sources of horizontal surveys, experiential rules‐of‐thumb, theoretical models, quick scan audits, and vertical case studies.FindingsThe total cycle time compression (TCTC) paradigm is supported both individually and collectively by the five data sources which can be related to Kuhnsian requirements.Research limitations/implicationsPenticulation is a unique approach to establishing if a paradigm actually exists. However, this is its first known application.Practical implicationsIt is manifest that TCTC can be used as both a business process engineering objective, and subsequently as a prime performance metric.Originality/valueThe output is twofold. Penticulation is a new approach to paradigm testing, and our understanding of the TCTC principle has been further strengthened.

Communication of the external auditor with the audit committee

2018 ◽  
Vol 31 (3) ◽  
pp. 900-924 ◽  
Author(s):  
Tiphaine Compernolle
Keyword(s):  
Impression Management ◽  
Audit Committee ◽  
Design Methodology ◽  
Audit Committees ◽  
Content Type ◽  
Internal Auditors ◽  
External Auditors ◽  
External Auditor ◽  
Points Of View ◽  
Practical Implications

Purpose The purpose of this paper is to understand how external auditors communicate with audit committees (ACs). Design/methodology/approach A total of 53 interviews were conducted with participants in the ACs of 22 French companies listed in the CAC 40 index, including external and internal auditors, CFOs, AC chairpersons, and members. Findings In multiple accountability relationships, external auditors sit in the middle. They therefore use impression management (IM). While AC members expect them to be transparent, they are also expected to preserve managers’ “face” by sustaining impressions of consistency. The construction of impressions of consistency and transparency takes place mainly backstage, through time-consuming teamwork shared by auditors and CFOs. External auditors have power to make things transparent, but the use of such power is tricky, because it can damage relationships with CFOs. External auditors have a difficult “discrepant role” (Goffman, 1959) to play. Practical implications This study provides insights into what occurs behind the scenes with ACs, which can help regulators think deeper about relationships between external auditors and ACs. Originality/value This research makes contribution to governance, IM, and AC literature. It analyzes the AC process from external auditors’ – rather than AC members’ – points of view. Highlighting the AC process backstage, it shows that IM can be carried out collectively toward an internal rather than external audience and demonstrates that external auditors practice rather than limiting IM.

Executive coaching: Guidelines that work

2014 ◽  
Vol 28 (4) ◽  
pp. 9-14 ◽  
Author(s):  
Gil Bozer ◽  
James C. Sarros ◽  
Joseph C Santora
Keyword(s):  
Field Study ◽  
Executive Coaching ◽  
Design Methodology ◽  
Research Study ◽  
Theoretical Foundation ◽  
Professional Services ◽  
Content Type ◽  
Quasi Experimental ◽  
Coaching Effectiveness ◽  
Practical Implications

Purpose – This paper aims to offer a theoretical foundation for a testable framework of executive coaching effectiveness and to share key findings from the research study in executive coaching effectiveness based on the theoretical framework. Design/methodology/approach – This article draws on the results from a quasi-experimental field study of four firms whose primary professional services focused on executive coaching. Findings – Practical implications and learning lessons for the three constituents: the coachee, the coach and the organization. Originality/value – The research can assist individuals and organizations in making informed decisions about designing, implementing and measuring executive coaching programs, thus building the profession of coaching.

The strategic use of caucus to facilitate parties' trust in mediators

2013 ◽  
Vol 24 (1) ◽  
pp. 23-39 ◽  
Author(s):  
Jean Poitras
Keyword(s):  
Experimental Design ◽  
Design Methodology ◽  
Research Data ◽  
Content Type ◽  
Quasi Experimental ◽  
Two Phases ◽  
Practical Implications

PurposeMediators' impartiality and empathy are two classical factors in the parties' trust in mediators. However, mediators are often torn between being impartial and being empathetic. The aim of this paper is to explore this empirically.Design/methodology/approachThis study empirically tests the strategic use of caucus to improve the interaction between impartiality and empathy by splitting them into two phases: impartiality in joint sessions and empathy in caucus.FindingsThe strategy did create significant synergy between impartiality and empathy with the main impact of reducing the time needed to reach an agreement.Research limitations/implicationsAll research data come from workplace mediation and from the same organization. Although it can be reasonably postulated that the results can be generalized to other mediation settings, this remains to be proven.Practical implicationsWhen mediators use the trust caucus strategy, impartiality and empathy work better together and parties put more weight on empathy than on impartiality. While the use of the trust caucus does not increase the likelihood of reaching agreement, it does significantly decrease the time needed to conclude an agreement.Originality/valueThe study uses a quasi‐experimental design to test its hypothesis. Furthermore, the study uses real mediation cases.

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