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Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender

Rabih Nehme (Lebanese American University, Beirut, Lebanon)
Amir Michael (Durham University, Durham, UK)
Alcheikh Edmond Kozah (ESADE, Ramon Llull University, Barcelona, Spain)

Benchmarking: An International Journal

ISSN: 1463-5771

Article publication date: 1 December 2020

Issue publication date: 23 April 2021

243

Abstract

Purpose

The research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among experienced/inexperienced and male/female auditors when expecting performance appraisals, how their perception of DAB changes and how their reactive-outcomes vary.

Design/methodology/approach

The survey comprises statements pulled from performance appraisal templates used by the Big Four audit firms in the UK. The sample has been tested during two different periods to highlight variations in the perception of DAB.

Findings

Experienced auditors become more tolerant of DAB compared to their perception when they were inexperienced. Inexperienced male auditors are generally more accepting of DAB compared to their inexperienced female counterparts. Experienced female respondents continue to be less accepting of DAB.

Originality/value

The study associates performance appraisal procedures with DAB. The analysis examines the perception of dysfunctional behavior according to the level of experience auditors (males and females) accumulate over time.

Keywords

Acknowledgements

The authors would like to thank the Editor Professor Angappa Gunasekaran and the anonymous reviewers for their constructive feedback throughout the review process.

Citation

Nehme, R., Michael, A. and Kozah, A.E. (2021), "Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender", Benchmarking: An International Journal, Vol. 28 No. 4, pp. 1319-1334. https://doi.org/10.1108/BIJ-10-2019-0467

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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