Toward an Understanding of Audit Team Distribution and Performance Quality

2020 ◽  
Vol 39 (4) ◽  
pp. 87-112
Author(s):  
Denise Hanes Downey ◽  
Kara M. Obermire ◽  
Karla M. Zehms
Keyword(s):  
Data Availability ◽  
Distributed Teams ◽  
Mutual Understanding ◽  
Negatively Associated ◽  
Performance Quality ◽  
Performance Effects ◽  
And Performance ◽  
Audit Team ◽  
Shared Context ◽  
Culture And Language

SUMMARY We develop and test a model that anticipates detrimental performance effects in within-office distributed teams (i.e., teams based out of the same office that conduct work at different geographic locations). This setting offers a clean test of theory around distributed work because it eliminates confounding factors such as differences in culture and language. Using an experiential questionnaire we find that greater distribution is negatively associated with team communication (quality, ease, and spontaneity) and auditors' sense of shared context (access to the same information, mutual understanding, and common norms), which are in turn negatively associated with engagement performance (efficiency, commitment to excellence, overall work quality, adhering to the budget, and the team's innovative approach). Further, we find an indirect effect between distribution and performance through communication and shared context when accountability is lower, but not higher, implying that accountability interventions have the potential to aid performance quality in distributed teams. Data Availability: Contact the authors.

The Determinants and Performance Effects of Managers' Performance Evaluation Biases

2011 ◽  
Vol 86 (5) ◽  
pp. 1549-1575 ◽  
Author(s):  
Jasmijn C Bol
Keyword(s):  
Performance Evaluation ◽  
Employee Motivation ◽  
Data Availability ◽  
Perceived Fairness ◽  
Future Performance ◽  
Confidentiality Agreement ◽  
Leniency Bias ◽  
Performance Effects ◽  
Employee Incentives ◽  
And Performance

ABSTRACT This study examines the determinants and performance effects of centrality bias and leniency bias. The results show that managers respond to their own incentives and preferences when subjectively evaluating performance. Specifically, information-gathering costs and strong employee-manager relationships positively affect centrality bias and leniency bias. The findings also indicate that performance evaluation biases affect not only current performance ratings, but also future employee incentives. Inconsistent with predictions based on the agency perspective, the results show that managers' performance evaluation biases are not necessarily detrimental to compensation contracting. Although centrality bias negatively affects performance improvement, the evidence does not reveal a significant negative relation between leniency bias and performance. Rather, leniency bias is positively associated with future performance, which is consistent with the behavioral argument that bias can improve perceived fairness and, in turn, employee motivation. Data Availability: Data used in this study cannot be made public due to a confidentiality agreement with the participating firm.

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.

How do resources and diversification strategy explain the performance consequences of internationalization?

2014 ◽  
Vol 52 (5) ◽  
pp. 897-915 ◽  
Author(s):  
Yan Chen ◽  
Yiwei Jiang ◽  
Chengqi Wang ◽  
Wen Chung Hsu
Keyword(s):  
Emerging Market ◽  
Product Diversification ◽  
Firm Resources ◽  
Diversification Strategy ◽  
Data Set ◽  
Content Type ◽  
Listed Firms ◽  
Performance Consequences ◽  
Performance Effects ◽  
And Performance

Purpose – The purpose of this paper is to examine how firm resources and diversification strategy explain the performance consequences of internationalization of emerging market enterprises. Design/methodology/approach – The paper conducts a regression analysis by using a novel panel data set comprising of 685 listed Chinese firms over the period of 2008-2011. Findings – The results show that the relationship between internationalization and performance is inverse U-shaped. Further, marketing resources play a greater role in enhancing the performance effects of internationalization than technological resources do. Related product diversification enhances the performance effects, while unrelated product diversification does the contrary. Research limitations/implications – The study focusses on listed firms in one country, and as a result, the findings cannot be generalized to non-listed firms and firms in other countries. Practical implications – This paper offers guidelines for international managers to improve performance of internationalization by developing a particular type of resources and diversification strategy. Originality/value – This paper extends the literature on the functional form of the internationalization-performance relationship, and further suggests that the analysis of the performance consequences of internationalization should go beyond the nexus between internationalization and performance, and focusses on firm-specific resources and strategies that may facilitate or constrain the performance effects of internationalization.

A Driving Simulator Study of the Performance Effects of Low Blood Alcohol Concentration

1996 ◽  
Vol 40 (18) ◽  
pp. 943-946 ◽  
Author(s):  
R. Wade Allen ◽  
Zareh Parseghian ◽  
Anthony C. Stein
Keyword(s):  
Divided Attention ◽  
Driving Simulator ◽  
Blood Alcohol Concentration ◽  
Large Body ◽  
Alcohol Concentration ◽  
Blood Alcohol ◽  
Performance Effects ◽  
Driving Task ◽  
Simulator Study ◽  
And Performance

There is a large body of research that documents the impairing effect of alcohol on driving behavior and performance. Some of the most significant alcohol influence seems to occur in divided attention situations when the driver must simultaneously attend to several aspects of the driving task. This paper describes a driving simulator study of the effect of a low alcohol dose, .055 BAC (blood alcohol concentration %/wt), on divided attention performance. The simulation was mechanized on a PC and presented visual and auditory feedback in a truck cab surround. Subjects were required to control speed and steering on a rural two lane road while attending to a peripheral secondary task. The subject population was composed of 33 heavy equipment operators who were tested during both placebo and drinking sessions. Multivariate Analysis of Variance showed a significant and practical alcohol effect on a range of variables in the divided attention driving task.

Carbohydrate Drink Use During 30 Minutes of Variable-Intensity Exercise Has No Effect on Exercise Performance in Premenarchal Girls

2021 ◽  
Vol 33 (2) ◽  
pp. 65-69
Author(s):  
C. Eric Heidorn ◽  
Brandon J. Dykstra ◽  
Cori A. Conner ◽  
Anthony D. Mahon
Keyword(s):  
Peak Power ◽  
Perceived Exertion ◽  
Rating Of Perceived Exertion ◽  
Fatigue Index ◽  
Mean Power ◽  
Variable Intensity ◽  
Performance Effects ◽  
Power Peak ◽  
The Mean ◽  
And Performance

Purpose: This study examined the physiological, perceptual, and performance effects of a 6% carbohydrate (CHO) drink during variable-intensity exercise (VIE) and a postexercise test in premenarchal girls. Methods: A total of 10 girls (10.4 [0.7] y) participated in the study. VO2peak was assessed, and the girls were familiarized with VIE and performance during the first visit. The trial order (CHO and placebo) was randomly assigned for subsequent visits. The drinks were given before VIE bouts and 1-minute performance (9 mL/kg total). Two 15-minute bouts of VIE were completed (10 repeated sequences of 20%, 55%, and 95% power at VO2peak and maximal sprints) before a 1-minute performance sprint. Results: The mean power, peak power, heart rate (HR), %HRpeak, and rating of perceived exertion during VIE did not differ between trials. However, the peak power decreased, and the rating of perceived exertion increased from the first to the second bout. During the 1-minute performance, there were no differences between the trial (CHO vs placebo) for HR (190 [9] vs 189 [9] bpm), %HRpeak (97.0% [3.2%] vs 96.6% [3.0%]), rating of perceived exertion (7.8 [2.3] vs 8.1 [1.9]), peak power (238 [70] vs 235 [60] W), fatigue index (54.7% [10.0%] vs 55.9% [12.8%]), or total work (9.4 [2.6] vs 9.4 [2.1] kJ). Conclusion: CHO supplementation did not alter physiological, perceptual, or performance responses during 30 minutes of VIE or postexercise sprint performance in premenarchal girls.

scholarly journals Quality assessment of linked Canadian clinical administrative hospital and vital statistics death data

2018 ◽  
Vol 3 (4) ◽  
Author(s):  
Nancy Rodrigues ◽  
Maureen Kelly ◽  
Tobi Henderson
Keyword(s):  
Assessment Tool ◽  
Vital Statistics ◽  
Data Availability ◽  
Supplementary Information ◽  
Five Dimensions ◽  
Tracking Process ◽  
Data Assessment ◽  
Hospital Deaths ◽  
And Performance ◽  
Discharge From Hospital

IntroductionThree Canadian clinical-administrative hospital databases were linked to the Canadian Vital Statistics Death Database (CVSD) to provide information about patients who died following discharge from hospital as well as supplementary information about patients that died in-hospital. Quality was assessed using a guided approach and through feedback from initial users. Objectives and ApproachThe linked datasets were created to develop and validate health care indicators and performance measures and perform outcome analyses. It is therefore imperative to evaluate the data’s fitness for use. Quality was assessed by calculating coverage of deaths for all linked contributors, creating a profile of the linked dataset and analyzing issues that were identified by users. These analyses were guided by an existing Data Source Assessment Tool, which provides a set of criteria that allow for assessment across five dimensions of quality, thus allowing for appropriate determination of a given set of data’s fitness for use. ResultsDeterministic linkage of the datasets resulted in linkage rates that ranged from 66.9% to 90.9% depending on the dataset or data year. Linkage rates also varied by Canadian jurisdictions and patient cohort. Variables had good data availability with rates of 95% or higher. Initial users identified a significant number of duplicate records that were flagged to and corrected by the data supplier. 1.4\% of acute hospital deaths had discrepancies in the death date captured in the two linked sources; the vast majority had a difference of only one day. A user group and issue tracking process were created to share information about the linked data and guarantee that issues are triaged to the appropriate party and allow for timely follow up with the data supplier. Conclusion/ImplicationsDocumentation provided by the data supplier was vital to understanding the linkage methodology and its impact on linkage rates. A guided data assessment ensured that strengths and limitations were identified and shared to support appropriate use. Feedback to the data supplier is supporting ongoing improvements to the linkage methodology.

scholarly journals Some Notes about Academic Evaluation: New Challenges for Accounting Scholars in Italy

2021 ◽  
Vol 16 (11) ◽  
pp. 51
Author(s):  
Mario Nicoliello
Keyword(s):  
Local Context ◽  
Academic Environment ◽  
Academic Evaluation ◽  
Performance Effects ◽  
New Challenges ◽  
And Performance

This paper aims to analyze the recent evolution in the Italian accounting academic environment, discussing the behavioral, motivational and performance effects of such evolutions. In particular, the paper focus on the reforms in the area of academic evaluation in Italy in order to explain how it is changing, and why the local context can play an important role on the academic environment.

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