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Audit team distances and audit quality threatening behaviour
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.ORCID-id: 0000-0001-7893-9139
Oslo metropolitan university.
2024 (Engelska)Ingår i: Auditing, ISSN 0278-0380, E-ISSN 1558-7991, Vol. 43, nr 1, s. 1-23Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

This paper uses unique survey data from a Swedish Big 4 firm to examine the association between audit quality threatening behavior (AQTB) and two types of distance between team members in audit teams (i.e., audit team distance): subjective distance as the perception of proximity, and communication distance as the percentage of communication via technology. Investigating the factors influencing AQTB is important because AQTB adversely affects audit quality. The results show that team members with greater subjective and communication distance engage in more AQTB, which suggests that audit firms should pay attention to team members' subjective and communication distances and take actions to curb their negative impacts. Using rich data collected from real-world audit team experience, this study deepens our understanding of how different types of audit team distance impact auditors' AQTB.

Ort, förlag, år, upplaga, sidor
American Accounting Association , 2024. Vol. 43, nr 1, s. 1-23
Nyckelord [en]
audit quality threatening behavior (AQTB), audit team distance, subjective distance, communication distance
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-161955DOI: 10.2308/AJPT-2019-514OAI: oai:DiVA.org:umu-161955DiVA, id: diva2:1340989
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelse, p 14-0088Jan Wallanders och Tom Hedelius stiftelse, p 18-0029
Anmärkning

Early Access: August 2023

Tillgänglig från: 2019-08-07 Skapad: 2019-08-07 Senast uppdaterad: 2023-09-04Bibliografiskt granskad
Ingår i avhandling
1. Audit teams and audit quality: a sustainable development goal perspective
Öppna denna publikation i ny flik eller fönster >>Audit teams and audit quality: a sustainable development goal perspective
2019 (Engelska)Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
Abstract [en]

This dissertation investigates the influence of audit teams on audit quality and produces a conceptual analysis through the perspective of the Sustainable Development Goal (SDG) framework (United Nations, 2017). Four articles study four different audit team factors, namely audit team hierarchical structures, team stress, team psychological distances and team equality. The conceptual analysis approach has been chosen to address the increasing demand for a better understanding of the accounting research role in sustainable development (Bebbington & Unerman, 2018), which drove the research problem focus in each article. This dissertation summarises the work that has been conducted in the four studies and also makes propositions for an SDG perspective on the work and for future research based on their findings.

A unique set of data has been collected that contains information about auditors who have worked on the same engagements in the same team. The data has been collected by interviews and questionnaire surveys conducted in a field study, which have provided information that can be analysed using a qualitative and quantitative approach. The data has also included proprietary information about audit team client characteristics from a Big 4 audit firm. More specifically, this research has contributed to audit team, audit quality and the role of accounting in the achievement of the UN’s SDGs by answering several research questions. Results find that hierarchical power and status as well as trust play a role in audit team structure; audit team stress triggers and consequences include 1) team planning, competence, autonomy, 2) team changes, coordination and leadership, communication and cooperation and team support, and 3) team stress cognition, physical and affective forms; and, audit team psychological distances and equality has a relation to team behaviour. Findings can contribute to an understanding of equality and well-being in audit teams and therefore to the audit team’s achievement of the UN’s SDGs.

Ort, förlag, år, upplaga, sidor
Umeå: Umeå University, 2019. s. 75
Serie
Studier i företagsekonomi. Serie B, ISSN 0346-8291 ; 103
Nyckelord
audit teams, team structure, team stress, team distance, team equality, team sustainability
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:umu:diva-159121 (URN)978-91-7855-070-8 (ISBN)
Disputation
2019-08-29, S205h, Samhällsvetarhuset, Umeå, 13:15 (Engelska)
Opponent
Handledare
Tillgänglig från: 2019-08-15 Skapad: 2019-05-19 Senast uppdaterad: 2021-02-19Bibliografiskt granskad

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Totalt: 515 träffar
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