The effects of work division and technology on auditor engagement and performance

IF 2.1 4区 管理学 Q2 BUSINESS, FINANCE
Christopher A. Pearson
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Abstract

In this study, I report the results of an experiment that considers how inexperienced auditors respond to work division and whether they respond to work differently when they divide it with technology instead of a colleague. Although work division may benefit audit efficiency and effectiveness, prior research suggests potentially worse performance when auditors divide work with their colleagues. However, the underlying mechanisms driving these adverse effects are unclear. Likewise, it is unclear whether findings extend to settings where auditors divide work with technology instead of their colleagues. Using a 3 × 1 between-subjects experiment that uses accounting students as proxies for inexperienced auditors, I find significantly worse performance when auditors divide work with a colleague compared with when they divide work with a technological tool or complete work independently. Additional analysis indicates that work division indirectly impacts performance through engagement, as experimental participants were less likely to engage with their work when it involved a colleague compared with when it involved technology or themselves. This study contributes by documenting how work division affects auditor performance, particularly how inexperienced auditors respond to work division involving technology compared with when involving a human colleague.

分工和技术对审计师敬业度和绩效的影响
在这项研究中,我报告了一项实验的结果,该实验考虑了经验不足的审计师对分工的反应,以及当他们将工作与技术而不是同事分开时,他们对工作的反应是否不同。虽然工作分工可能有利于审计效率和有效性,但先前的研究表明,当审计师与同事分工工作时,可能会导致业绩下降。然而,导致这些不良影响的潜在机制尚不清楚。同样,尚不清楚调查结果是否适用于审计师与技术而不是与同事分工的情况。使用3 × 1受试者之间的实验,使用会计专业学生作为缺乏经验的审计师的代理,我发现审计师与同事分工的绩效明显低于他们使用技术工具分工或独立完成工作的绩效。另外的分析表明,工作分工通过参与间接影响绩效,因为与涉及技术或自己的工作相比,当工作涉及同事时,实验参与者更不可能投入到工作中。本研究通过记录工作分工如何影响审核员绩效,特别是与涉及人类同事时相比,缺乏经验的审核员对涉及技术的工作分工的反应。
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来源期刊
CiteScore
3.70
自引率
15.00%
发文量
43
期刊介绍: In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues
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