Resumé
| Originalsprog | Engelsk |
|---|---|
| Tidsskrift | International Journal of Auditing |
| Vol/bind | 21 |
| Udgave nummer | 1 |
| Sider (fra-til) | 24-37 |
| Antal sider | 14 |
| ISSN | 1090-6738 |
| DOI | |
| Status | Udgivet - mar. 2017 |
Emneord
- Audit firms
- Performance evaluation
- Dysfunctional behaviour
Citer dette
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Performance Evaluations in Audit Firms : Evaluation Foci and Dysfunctional Behaviour. / Riise Johansen, Thomas; Christoffersen, Jeppe.
I: International Journal of Auditing, Bind 21, Nr. 1, 03.2017, s. 24-37.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review
TY - JOUR
T1 - Performance Evaluations in Audit Firms
T2 - Evaluation Foci and Dysfunctional Behaviour
AU - Riise Johansen, Thomas
AU - Christoffersen, Jeppe
PY - 2017/3
Y1 - 2017/3
N2 - Previous research has only minimally examined the association between the behaviour and performance evaluations of individual auditors beyond the use of efficiency-focused evaluations. We examine the association between dysfunctional auditor behaviour and three evaluation foci: an efficiency focus, a client focus and a quality focus. Our results, which are based on questionnaire responses from 196 auditors, demonstrate that an efficiency focus is not associated with dysfunctional behaviour. A client focus is found to be associated with dysfunctional behaviour. Finally, and perhaps most importantly, our results show that it seems possible to limit dysfunctional behaviours through a quality focus in performance evaluations. Our results provide insights of use to practitioners and regulators on how performance evaluations may not only induce but also reduce dysfunctional auditor behaviours.
AB - Previous research has only minimally examined the association between the behaviour and performance evaluations of individual auditors beyond the use of efficiency-focused evaluations. We examine the association between dysfunctional auditor behaviour and three evaluation foci: an efficiency focus, a client focus and a quality focus. Our results, which are based on questionnaire responses from 196 auditors, demonstrate that an efficiency focus is not associated with dysfunctional behaviour. A client focus is found to be associated with dysfunctional behaviour. Finally, and perhaps most importantly, our results show that it seems possible to limit dysfunctional behaviours through a quality focus in performance evaluations. Our results provide insights of use to practitioners and regulators on how performance evaluations may not only induce but also reduce dysfunctional auditor behaviours.
KW - Audit firms
KW - Performance evaluation
KW - Dysfunctional behaviour
KW - Audit firms
KW - Performance evaluation
KW - Dysfunctional behaviour
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U2 - 10.1111/ijau.12079
DO - 10.1111/ijau.12079
M3 - Journal article
VL - 21
SP - 24
EP - 37
JO - International Journal of Auditing
JF - International Journal of Auditing
SN - 1090-6738
IS - 1
ER -