Management control in audit firms A qualitative examination

Management control in audit firms A qualitative examination Audit firms face a constant conflict between the business of auditing and the profession of auditing, which is manifested at audit senior level in the pressure to perform quality work within specified time limits. Prior quantitative studies have reported high levels of quality‐threatening behaviour (QTB) at senior level and the importance of examining contributory factors has been highlighted. Semi‐structured interviews were conducted with audit seniors in four of the (then) Big Five firms and findings suggest that key variables (time pressure, participative target setting, and style of performance evaluation) have been inadequately operationalised in previous studies and that two distinct forms of QTB exist: deliberate and inadvertent. Propositions are developed for variables associated with both forms of QTB, which provide direction and focus for future research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Management control in audit firms A qualitative examination

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570410567818
Publisher site
See Article on Publisher Site

Abstract

Audit firms face a constant conflict between the business of auditing and the profession of auditing, which is manifested at audit senior level in the pressure to perform quality work within specified time limits. Prior quantitative studies have reported high levels of quality‐threatening behaviour (QTB) at senior level and the importance of examining contributory factors has been highlighted. Semi‐structured interviews were conducted with audit seniors in four of the (then) Big Five firms and findings suggest that key variables (time pressure, participative target setting, and style of performance evaluation) have been inadequately operationalised in previous studies and that two distinct forms of QTB exist: deliberate and inadvertent. Propositions are developed for variables associated with both forms of QTB, which provide direction and focus for future research.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Dec 1, 2004

Keywords: Auditors; Behaviour; Control

References

  • Management control systems in research and development organizations: the role of accounting, behavior and personnel controls
    Abernethy, M.A.; Brownell, P.
  • Auditor changes and tendering: UK interview evidence
    Beattie, V.; Fearnley, S.
  • Reflections on a contingent view of accounting
    Chapman, C.S.
  • Management control systems design within its organizational context: findings from contingency‐based research and directions for the future
    Chenhall, R.H.
  • A framework for the analysis of interview data from multiple field research sites
    Lillis, A.M.
  • Reliability and validity in field research: some strategies and tactics
    McKinnon, J.
  • The control problem in public accounting firms: an empirical study of the impact of leadership style
    Otley, D.T.; Pierce, B.J.
  • Auditor time budget pressure: consequences and antecedents
    Otley, D.T.; Pierce, B.J.
  • Auditing and the production of legitimacy
    Power, M.K.
  • Violating the psychological contract: not the exception but the norm
    Robinson, S.L.; Rousseau, D.M.
  • Antecedents of participative budgeting
    Shields, J.F.; Shields, M.D.

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