Nehme, R. and Michael, A. and Kozah, A.E. (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). pp. 1319-1334.
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.
|Full text:||(AM) Accepted Manuscript|
Available under License - Creative Commons Attribution Non-commercial 4.0.
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|Publisher Web site:||https://doi.org/10.1108/BIJ-10-2019-0467|
|Publisher 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.|
|Date accepted:||14 November 2020|
|Date deposited:||03 December 2020|
|Date of first online publication:||01 December 2020|
|Date first made open access:||03 December 2020|
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