"Real-izing" the benefits of new technologies as a source of audit evidence: an interpretive field study
Article Abstract:
An interpretive field study was conducted to assess the use of new audit technologies within Big Six accounting firms. The technologies examined, both those that were recently adopted or discontinued, involved new audit methodologies used to generate and evaluate audit evidence and not existing approaches that were merely automated. The study's major finding was that the use of these new technologies did not directly result in improved audit efficiency. Instead, the results suggested that efficiency improvements observed were due to the incidental elimination or reduction of previously implemented audit procedures. It is therefore concluded that auditor actions taken concurrent with the use of new audit technologies, and not the technologies themselves, are responsible for audit improvements.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
User Contributions:
Comment about this article or add new information about this topic:
The control problem in public acccounting firms: an empirical study of the impact of leadership style
Article Abstract:
The impact of the leadership style of audit managers on the dysfunctional behaviors of audit seniors was examined. The study focused on two forms of dysfunctional reactions: under-reporting of time and audit quality reduction. Data for the study were obtained from a survey of audit seniors in three of Ireland's Big Six accounting firms. Results show a significant relationship between the two types of dysfunctional behavior under study and the leadership dimensions of consideration and structure. The high structure/low consideration leadership style was found to be related to the highest level of dysfunctional behavior, while the low structure/high consideration leadership style was found to be associated with the lowest level of dysfunctional reactions.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
Proper compromises: the management control dilemma in public accounting and its impact on auditor behavior
Article Abstract:
Public accounting firms are faced with the difficult task of trying to balance the quality of their service against the rising cost of operations. This paper analyzes this dilemma and its effects on the audit firms' management control process, i.e., how management conveys organizational goals to members and have these people pursue those goals. The discussion is based on the results of an exploratory field study involving 200 auditors from three major New York public accounting offices.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1991
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The effect of keyboard keyswitch make force on applied force and finger flexor muscle activity. An evaluation of the ergonomics of three computer keyboards
- Abstracts: 'Dallas' with the gloves on. A question of interpretation
- Abstracts: Standard operating procedures. The OBO Foundry: coordinated evolution of ontologies to support biomedical data integration
- Abstracts: Pioneering advantage and product-country image: evidence from an exploratory study in China. Market-based organizational learning-theoretical reflections and conceptual insights
- Abstracts: Meeting the needs of a new breed of client. Doing well out of small corporate work. Brokers settle down in a changed marketplace