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

Nehme, R; Michael, A; Kozah, A.E

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


Authors

R Nehme

A.E Kozah



Abstract

Purpose: The research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among experienced/inexperienced and male/female auditors when expecting performance appraisals, how their perception of DAB changes and how their reactive-outcomes vary. Design/methodology/approach: The survey comprises statements pulled from performance appraisal templates used by the Big Four audit firms in the UK. The sample has been tested during two different periods to highlight variations in the perception of DAB. Findings: Experienced auditors become more tolerant of DAB compared to their perception when they were inexperienced. Inexperienced male auditors are generally more accepting of DAB compared to their inexperienced female counterparts. Experienced female respondents continue to be less accepting of DAB. Originality/value: The study associates performance appraisal procedures with DAB. The analysis examines the perception of dysfunctional behavior according to the level of experience auditors (males and females) accumulate over time.

Citation

Nehme, R., Michael, A., & Kozah, A. (2021). Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender. Benchmarking: An International Journal, 28(4), 1319-1334. https://doi.org/10.1108/bij-10-2019-0467

Journal Article Type Article
Acceptance Date Nov 14, 2020
Online Publication Date Dec 1, 2020
Publication Date Apr 23, 2021
Deposit Date Dec 2, 2020
Publicly Available Date Mar 29, 2024
Journal Benchmarking
Print ISSN 1463-5771
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 28
Issue 4
Article Number 1319-1334
Pages 1319-1334
DOI https://doi.org/10.1108/bij-10-2019-0467
Public URL https://durham-repository.worktribe.com/output/1256176

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Accepted Journal Article (568 Kb)
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Publisher Licence URL
http://creativecommons.org/licenses/by-nc/4.0/

Copyright Statement
This article is made available under a Creative Commons Attribution Non-commercial International Licence 4.0 (CC BY-NC 4.0) and any reuse must be in accordance with the terms outlined by the licence.




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