Breaking the Mold: An Experimental Study of Auditor Procedure Modification By: Paige Harrell Restricted; Files Only
Harrell, Paige (Spring 2024)
Published
Abstract
Auditors often rely on prior year plans, procedures, and conclusions when designing the audit procedures for the current year. This practice is problematic when auditors need to make changes to audit procedures. I draw from organizational behavior literature on taking charge to investigate conditions under which lower-level auditors are more or less likely to modify audit procedures. Using an experiment, I show that team climates that are more supportive of change cause staff-level auditors to be more willing to modify procedures to incorporate new information, and this environmental factor is more influential when staff-level auditors have perceptions of higher role-breadth self-efficacy. The results of this study improve our understanding of how team climates and auditors’ perceptions of their own abilities jointly influence their judgments and decisions and inform audit firms about how to promote change within their audit processes.
Table of Contents
DISSERTATION
Introduction
1
Background and Hypothesis Development
5
Method
14
Results
19
Discussion and Conclusion
25
References
28
FIGURES
Figure 1: Overview of experimental procedures
32
Figure 2: Illustration of predicted effect
33
Figure 3: Observed effect on auditor reported likelihood of modifying the audit procedure
34
Figure 4: Observed effect on auditor choice to modify the audit procedure
35
TABLES
Table 1: Likelihood of Modifying the Audit Procedure by Incorporating Non-Financial
Information
32
Table 2: Choice of Modifying the Audit Procedure or Using Prior Year Method
33
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