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Book part
Publication date: 12 October 2016

Arch G. Woodside, Xin Xia, John C. Crotts and Jeremy C. Clement

The study here helps to fill the gap between the current practices of management performance audits for firms and government agencies. The study advances recent theories of…

Abstract

The study here helps to fill the gap between the current practices of management performance audits for firms and government agencies. The study advances recent theories of program evaluation and marketing management auditing. While the application in this chapter refers to government agencies managing destination marketing programs (tourism agencies), the algorithmic model construction is applicable for all management audits. The study applies the perspectives from two streams of theory to describe five relevant activities for managing destination marketing programs: scanning, planning, implementation, assessing, and administering. The analysis proposes impact assessments to improve management performances of DMOs via checklists for assessing the quality of information in tourism-management performance audits. Checklists can serve as a management tool by management performance auditors and by DMO executives to enhance the quality in executing destination marketing programs. A meta-evaluation of 10 tourism management audit reports identifies good and bad practices. The findings indicate that substantial improvements are possible in the practice of DMO’s management performance auditing, and the proposed checklist may ensure both high quality performance audit reports and improved performances in DMO practices.

Details

Making Tough Decisions Well and Badly: Framing, Deciding, Implementing, Assessing
Type: Book
ISBN: 978-1-78635-120-3

Keywords

Article
Publication date: 1 February 2021

Mahdi Salehi, Safoura Rouhi, Mohana Usefi Moghadam and Faezeh Faramarzi

Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and…

Abstract

Purpose

Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to assess the managers’ and auditors’ narcissism's effect on the management team's stability relative to corporate performance.

Design/methodology/approach

This paper has used the signature magnitude for examining narcissism and the regression model of Jenter and Kanaan (2015) for assessing relative corporate performance. The logistic regression is used to test the model of the management team's stability, and the multivariate regression is used to test the model of relative corporate performance. Research hypotheses were also examined using a sample of 768 listed year-companies on the Tehran Stock Exchange during 2012–2017 and by employing a panel data approach and fixed effects method.

Findings

The obtained results show a negative and significant relationship between managers' and auditors' narcissism and the management team's stability. The relationship between the narcissism of managers and auditors and relative corporate performance is positive and significant. Moreover, managers' narcissism positively and significantly impacts the relationship between auditors' narcissism and team management stability. A negative and significant relationship is evident between auditors’ narcissism and relative corporate performance.

Originality/value

This study's results can identify the effect of psychological components such as narcissism on people's performance by directing and influencing their decisions. Many studies have been conducted on narcissism, but none of them have examined the impact auditors’ and managers' narcissism has on the management team's stability and the corporate relative performance. Therefore, considering the importance of success in the corporate relative performance and benefits of the management team's stability, this study's results can reveal the importance of such features in accounting research. Also, the results of this research can make it important to know more about financial behavioral theory.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 4
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 1 January 2014

Marietta Peytcheva

This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive…

3174

Abstract

Purpose

This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on the presumptive doubt view of professional skepticism, as well as the effect of a cheater-detection prompt, based on social contracts theory.

Design/methodology/approach

Seventy-eight audit students and 85 practising auditors examine an audit case and determine the evidence needed to test the validity of a management's assertion in a Wason selection task. The experiment manipulates the presence of a professional skepticism prompt and the presence of a cheater-detection prompt. The personality trait of professional skepticism is measured with Hurtt's scale.

Findings

The presence of a professional skepticism prompt improves cognitive performance in the sample of students, but not in the sample of auditors. The presence of a cheater-detection prompt has no significant effect on performance in the student or auditor sample. The personality trait of professional skepticism is a significant predictor of cognitive performance in the sample of students but not in the sample of auditors.

Research limitations/implications

Results suggest that increasing the states of skepticism or suspicion toward the client firm's management may have no incremental effect on the normative hypothesis testing performance of experienced auditors. However, actively encouraging skeptical mindsets in novice auditors is likely to improve their cognitive performance in hypothesis testing tasks.

Originality/value

The study is the first to examine the joint effects of two specific types of state skepticism prompts, a professional skepticism prompt and a cheater-detection prompt, as well as the effect of the personality trait of professional skepticism, on auditor cognitive performance in a hypothesis-testing task. The study contributes to the literature by bringing together the psychology theory of social contracts and auditing research on professional skepticism, to examine auditors' reasoning performance in a hypothesis-testing task.

Details

Managerial Auditing Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 26 July 2019

Rabih Nehme, Christelle AlKhoury and Abdullah Al Mutawa

The purpose of this paper is to identify differences in auditors’ dysfunctional behaviour when expecting performance appraisal. Its main aim is to examine variances across…

Abstract

Purpose

The purpose of this paper is to identify differences in auditors’ dysfunctional behaviour when expecting performance appraisal. Its main aim is to examine variances across countries; UK vs Kuwait. Also, it identifies differences between experienced and inexperienced auditors.

Design/methodology/approach

The paper focuses on dysfunctional audit behaviour (DAB) where premature sign-off and under-reporting of chargeable time are chosen as the two main signalling proxies. A survey made up of statements included in performance appraisal templates is distributed among auditors working for the Big Four firms in both, the UK and Kuwait.

Findings

The paper shows how performance evaluation of external auditors affects their behaviour in the workplace. From a cultural standpoint, assessing the performance of auditors whilst working in a competitive market in a developed country is regarded as a potential driver for DAB variations. Evaluating auditors’ performance in a developing country is seen as a stabiliser of DAB. This research paper demonstrates that experienced auditors have a greater tendency to behave dysfunctionally as compared to inexperienced auditors.

Originality/value

Prior studies have been conducted to assess auditors’ performance through using internal and external attributes (Kaplan, 1985), offshoring basic steps of audit work (Downey, 2018), and the perception of audit clients about auditors’ performance (Reheul et al., 2013). Such studies were conducted mostly on developed countries on a standalone basis. In this study, the focus has been shifted from focusing on one country to comparing two different countries. The paper examines DAB between experienced and inexperienced auditors in the UK and in Kuwait when expecting performance evaluation.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 9
Type: Research Article
ISSN: 1741-0401

Keywords

Book part
Publication date: 13 March 2023

Adrien B. Bonache and Kenneth J. Smith

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of…

Abstract

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

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Article
Publication date: 19 May 2023

Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz and Zalailah Salleh

The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to…

Abstract

Purpose

The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to obtain audit evidence and ensure appropriate conclusions. In response to these questions, this paper aims to examine how self-efficacy affects the auditors’ effort and performance during COVID-19 and how remote audit proficiency helps them respond to these challenges, as reflected in more effort and high-quality performance.

Design/methodology/approach

To test the hypotheses, this study used a quantitative approach in which 193 Saudi auditors were surveyed and partial least squares structural equation modeling was used to analyze the data.

Findings

The authors demonstrated that self-efficacy is positively associated with the perceived audit effort and performance during the COVID-19 crisis. The results also showed that remote audit proficiency plays a significant role during COVID-19 as it can help auditors exert more effort and perform audit activities effectively. This study also found that remote audit mediates the association between self-efficacy and both effort and performance during COVID-19. These results are also asserted under several robust analyses.

Originality/value

To the best of the authors’ knowledge, these findings provide the first evidence on the effect of COVID-19 on auditors and have implications for both theory and practice.

Details

Managerial Auditing Journal, vol. 38 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 February 2023

Mohamed Hegazy, Mohamed Samy El-Deeb, Hosny Ibrahim Hamdy and Yasser Tawfik Halim

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender…

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Abstract

Purpose

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

Design/methodology/approach

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

Findings

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

Originality/value

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 30 July 2014

Lindsay M. Andiola

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important…

5536

Abstract

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.

Details

Journal of Accounting Literature, vol. 33 no. 1-2
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 6 February 2017

Rabih Nehme

The purpose of this paper is to investigate factors leading to dysfunctional behavior. The role of auditors has been under scrutiny during recent accounting scandals. Auditors…

3542

Abstract

Purpose

The purpose of this paper is to investigate factors leading to dysfunctional behavior. The role of auditors has been under scrutiny during recent accounting scandals. Auditors, among other parties, are sometimes to be blamed as a result of economic crisis periods. The paper highlights certain auditors’ behavior leading to dysfunctional acts.

Design/methodology/approach

The survey of this paper is made up of statements extracted from the performance appraisal templates used at the Big Four firms in the UK. Big Four auditors are expected to be under pressure more than non-Big Four auditors. The sample is stratified into non-experienced/experienced auditors to highlight any changes in the perception of dysfunctional behavior when the experience factor exists.

Findings

The paper finds that certain performance appraisal procedures are leading to dysfunctional acts. Accordingly, audit firms should develop other evaluation techniques that should serve their goals without pushing auditors for dysfunctional behavior.

Originality/value

This study links procedures embedded in the performance appraisals at the Big Four audit firms to dysfunctional behavior. Also, the study covers all lines of auditors to understand how the perception toward dysfunctional behavior differs when auditors gain experience.

Details

Managerial Auditing Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 5 May 2014

Danielle Morin

The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This…

1260

Abstract

Purpose

The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This study of the impact of Auditors General (AG) on management of six Canadian administrations for the 2001-2011 period aims to highlight the auditors ' successes and the limits imposed on them in their role of agents of change for administrations.

Design/methodology/approach

A survey was sent out to a total of 125 respondents identified by the authorities of the targeted organizations. Eighty-seven usable questionnaires were completed (70% response rate).

Findings

AG appear to influence the organizational life of Canadian entities to a moderate extent. The figures suggest that auditors do exert an influence on the organizations audited, but their influence attempts fail fairly often. Indirect powers to reward and punish conferred on AG by their institutional status are conditioned not only by the will of the central and political authorities of the entities audited but also by the will and capacity of parliamentarians to assume real control over the executive branch. One explanation for this mitigated influence is that the “obligatory reverence” that SAIs inspire in administrations masks the real value that auditees perceive in auditors ' work.

Research limitations/implications

Given the ten-year period that the study covered, it had to deal with the mortality of respondents and the loss of organizational memory.

Practical implications

The study gives insights about the auditees ' recognition regarding the auditors ' added value to administrations through their performance audits.

Originality/value

This paper fulfils an identified need for further empirical research on AG ' s impact on administrations through their performance audits.

Details

Managerial Auditing Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 10 of over 13000