The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?
نویسندگان
چکیده
Purpose This study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing likelihood staff auditors engage dysfunctional audit behavior (DAB). Design/methodology/approach uses an experiment manipulates member (DAB present or DAB absent) superior preference (efficiency effectiveness). Students enrolled a graduate accounting course, proxying for inexperienced auditors, receive internal control sample selection task. Participants assess typical auditor would non-DAB. Findings First, with who engages are more likely DAB. Second, have toward efficiency Finally, when considered simultaneously, effect of superior's on engaging is not different subject versus those engaged Research limitations/implications hypothetical team, written script communication, students auditors. As such, future studies might consider improving realism setting, manner which message portrayed, implications at higher levels within hierarchy. Practical Team interactions contribute prevalence profession. Specifically, influenced by members this may be one cause firm considerations could include well-structured mentorship programs rewards structures. Originality/value adds literature investigating influence dynamics auditors' behaviors. paper extends current literature, mostly focused supervisor–subordinate relationships, social influences from peers superiors. study's findings inform public firms areas personnel negatively affect quality through intra-team interactions.
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ژورنال
عنوان ژورنال: Journal of Applied Accounting Research
سال: 2021
ISSN: ['0967-5426', '1758-8855']
DOI: https://doi.org/10.1108/jaar-12-2020-0232