Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Lindsay M. Andiola , Joseph F. Brazel , Denise Hanes Downey , Tammie J. Schaefer
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引用次数: 0

Abstract

Audit workpaper review is a quality control mechanism intended to detect preparer errors and professionally develop preparers. In this study, we experimentally investigate two factors that theory predicts affect the degree to which audit reviewers adopt a developmental approach: local versus international preparer office affiliation and likely versus unlikely preparer recurrence. We find that reviewers adopt a less developmental approach for international preparers but a more developmental approach for preparers likely to recur. The adoption of a more developmental approach not only results in more coaching via review comments but is associated with greater detection of seeded preparer errors. Taken together, our findings highlight the susceptibility of quality control efforts in the global audit environment and identify recurrence as a potential intervention.

辅导当今的审计人员:是什么原因导致审核员采用更具发展性的方法?
审计工作底稿复核是一种质量控制机制,旨在发现编制人员的错误并对编制人员进行专业培养。在本研究中,我们对理论预测会影响审计复核者采用发展性方法程度的两个因素进行了实验性调查:本地与国际编制者办事处隶属关系以及可能与不可能重复出现的编制者。我们发现,对于国际筹备人,复核者采用的发展性方法较少,但对于可能重复出现的筹备人,复核者采用的发展性方法较多。采用发展性更强的方法不仅能通过审查意见获得更多指导,而且还能发现更多准备人员的种子错误。综上所述,我们的研究结果凸显了全球审计环境中质量控制工作的易受影响性,并将复审确定为一种潜在的干预措施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
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