内部审计团队的多样性与绩效研究:首席审计执行官的见解

IF 0.9 Q3 BUSINESS, FINANCE
Annika Bonrath, Marc Eulerich
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引用次数: 0

摘要

鉴于有关多样性如何影响绩效的研究结果各不相同,我们对内部审计团队的多样性进行了调查。通过 302 位首席审计执行官的回答,我们分析了人口和认知多样性对感知内部审计绩效的影响。我们的衡量标准不仅包括性别多样性,还包括国籍和教育程度。随着公司的日益国际化和内部审计的全球关注,国籍多样性变得越来越重要。我们的研究结果表明,性别多元化有利于团队绩效的提高,而性别构成失衡则可能阻碍团队绩效的提高。我们发现,国家和教育多样性可能会提高感知绩效。然而,我们的研究结果表明,在某些情况下,如性别不统一的小组,感知绩效可能会更高,这揭示了我们的多样性衡量标准与感知绩效之间的复杂关系。我们的研究结果表明,多样性可能会诱发排斥少数群体的偏见,从而使团队无法整合更多的视角来改善决策,抵消多样性的预期益处。数据可用性:支持本研究结果的数据可向作者索取。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Study of Diversity and Performance in Internal Audit Teams: Insights from Chief Audit Executives
Given heterogeneous findings on how diversity impacts performance, we investigate diversity in internal audit teams. Using responses from 302 chief audit executives, we analyze demographic and cognitive diversity’s effects on perceived internal audit performance. Our metrics go beyond gender diversity to include nationality and education. National diversity gains importance with the increasing internationalization of companies and the global focus of internal auditing. Our findings highlight that gender diversity is conducive to team performance, whereas a skewed gender composition may impede it. We find that national and educational diversity might enhance perceived performance. However, our results indicate that in certain configurations, such as gender-uniform groups, perceived performance may be higher, revealing a complex relation between our measures for diversity and perceived performance. Our findings reveal diversity may induce biases to exclude minority groups, such that teams do not integrate additional perspectives to improve decision-making and offset the expected benefits of diversity. Data Availability: The data that support the findings of this study are available from the authors upon request.
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来源期刊
CiteScore
1.40
自引率
16.70%
发文量
19
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