Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender

Nehme, Rabih; Amir, Michael; Kozah, Alcheikh Edmond

doi:10.1108/bij-10-2019-0467

Cited by 11 publications

(19 citation statements)

References 51 publications

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“…Comparing performance to quantitative standards, on the other hand, allows for assessments of institutional shifts in norm vs innovation. Nehme, Michael, and Kozah [15] argue that universities should focus less on internal and more on external benchmarking because of the challenges they provide to the learning process; about where improvement might occur and to the commitment to implementation over the long term. These include: a) A concentration of the results rather than processes; b) A concentration of the best vs good practices, whereby good practice is considered and best practices are defined by a high level of practice considered in the benchmark; c) A test of progressive improvement; d) An identification of a benchmark in order to measure the effectiveness of a functionality in stead of countable.…”

Section: Benchmarkingmentioning

confidence: 99%

A Methodology for Performance Measurement and Benchmarking in SMEs

Armenian

2022

JEBI

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Strategic analysis based on Performance Measurement System (PMS) guidelines allows managers to better plan ahead, communicate, and collaborate. Motivating rational, rather than emotional, discussion amongst team members about strategic options helps ensure that the set goals are understood, that managers are coordinating their teams effectively, and that the set goals are actually carried out. Support from upper management is essential to the success of the performance management process, as is support from managers at all levels. But internal and external factors can influence an organization's goals, leading to shifts over time that strain limited resources and the time managers have available, setting the stage for natural resistance. This paper provides an analysis of performance measurement and benchmarking using the European Network for Advanced Performance Studies (ENAPS) methodology. The ENAPS methodology has been used as a basis for comparing factories because it offers a framework for developing comparable and comprehensive performance indicators.

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Section: Benchmarkingmentioning

confidence: 99%

A Methodology for Performance Measurement and Benchmarking in SMEs

Armenian

2022

JEBI

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“…However, most studies found that the main reasons leading to PMSO are time constraints, mainly time budgets and time deadlines (Rhodes, 1978;Pierce and Sweeney, 2004;Soobaroyen and Chengabroyan, 2006;Paino et al, 2010;Khan et al, 2015;Nehme et al, 2016). Some other studies have also proposed a change in DAB and PMSO when auditors are expecting a performance appraisal (Nehme, 2017;Nehme et al, 2019Nehme et al, , 2021.…”

Section: Medar 312mentioning

confidence: 99%

“…A scarcity of studies have examined multiple countries, notably a study by Nehme et al (2019) that examined this association in other cultural contexts, but failed to take into consideration the impact of gender on DAB. On the other hand, Nehme et al (2021) have recently observed the impact of gender differences of auditors on their perception of DAB, but the study was conducted in a single western cultural context. Unlike previous studies on the topic that have mostly surveyed experienced auditors in Big Four audit firms (Nehme et al, 2019(Nehme et al, , 2021, this paper knowingly addresses senior accounting students having some degree of audit experience.…”

Section: Introductionmentioning

confidence: 99%

“…On the other hand, Nehme et al (2021) have recently observed the impact of gender differences of auditors on their perception of DAB, but the study was conducted in a single western cultural context. Unlike previous studies on the topic that have mostly surveyed experienced auditors in Big Four audit firms (Nehme et al, 2019(Nehme et al, , 2021, this paper knowingly addresses senior accounting students having some degree of audit experience. This choice has been made in line with our belief that the process of lessening DAB starts at the university level and at the early stages of the career path.…”

Section: Introductionmentioning

confidence: 99%

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Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study

Khalil

Nehme

2021

MEDAR

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Purpose The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in junior auditors’ attitudes towards audit behavior when a performance evaluation (PE) is anticipated. The objective of this study is to aid academicians and audit executives in developing new models of PE and internship programs that should mitigate dysfunctional behavior. Design/methodology/approach A survey adapted from Big Four companies’ performance appraisal templates was administered to junior accountants who have completed their internship programs and their external audit course at accredited universities in Lebanon and the USA. Several statistical tests were conducted to analyze the relationship between the different variables. Findings This paper shows how PE affects junior auditors’ attitudes to dysfunctional audit behavior (DAB). From a cultural standpoint, American auditors express more negative views towards DAB than their Lebanese counterparts. This paper also demonstrates that female auditors are less inclined towards DAB than male auditors. Originality/value Previous studies on the topic have been mostly conducted in developed countries with a scarcity of studies examining multiple countries. This study focuses on two different cultural contexts, a developed country, the USA and an emerging country, poorly represented in the literature, Lebanon. This paper also observes variances between male and female auditors in DAB when expecting a PE. The originality of this paper stems from its concurrent examination of the impact of gender and culture on DAB by using a sample of less-experienced auditors at the end of their educational path.

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“…Research examining factors originating from individual auditors as mediators that encourage under-reporting time is still limited. Prior studies focused on professional commitment (Herda & Kasey, 2016), premature sign-offs (Rabih Nehme, Michael, & Kozah, 2020), and personability traits (Aamir, Rasid, Baskaran, & Manzoor, 2018). This research included individual psychological aspects.…”

Section: 1mentioning

confidence: 99%

Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study

Zamzami

Ali²,

Natasari

2021

JRAK

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This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.

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Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender

Cited by 11 publications

References 51 publications

A Methodology for Performance Measurement and Benchmarking in SMEs

A Methodology for Performance Measurement and Benchmarking in SMEs

Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study

Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study

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