Improving auditor performance evaluations: The impact on self‐esteem, professional skepticism, and audit quality

2021 ◽  
Author(s):  
Leslie H. Blix ◽  
Lawrence C. Chui ◽  
Byron J. Pike ◽  
Shani N. Robinson
Keyword(s):  
Audit Quality ◽  
Self Esteem ◽  
Performance Evaluations ◽  
Professional Skepticism ◽  
The Impact

The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors' Internal Control Judgments

2017 ◽  
Vol 93 (2) ◽  
pp. 97-115 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
J. Owen Brown
Keyword(s):  
Internal Control ◽  
Social Identity Theory ◽  
Audit Quality ◽  
Revolving Door ◽  
Auditor Judgment ◽  
Professional Skepticism ◽  
Sarbanes Oxley ◽  
External Auditor ◽  
One Year ◽  
The Impact

ABSTRACT Concerns over “revolving door” practices of companies hiring directly from their external auditor led to a Sarbanes-Oxley Act provision mandating a one-year cooling-off period before such hires can occur. Yet little is known as to whether these alumni affiliations, still prevalent today, actually impair audit quality. Drawing on Social Identity Theory, we conduct an experiment to examine whether auditors experience heightened identification with an alumni-affiliated client manager and, if so, how this perceived relationship affects their professional skepticism in response to a management persuasion attempt. As predicted, absent the use of a management persuasion tactic, auditors identify more with an alumni-affiliated manager than a non-alumnus with equal professional experience, and this perceived social bond enhances the manager's influence. However, the use of a common persuasion tactic, while effective at influencing auditor judgment when used by an unaffiliated manager, “backfires” when used by an alumni-affiliated manager, leading to diminished persuasion and increased professional skepticism. Evidence suggests that auditors are better able to identify the inappropriateness of the persuasion attempt when the tactic is used by an alumni-affiliated manager.

THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

Investigating the Relationship Between Self-Esteem and Stigma Among Young Adults With History of Suicide Attempts

Crisis ◽  
2016 ◽  
Vol 37 (4) ◽  
pp. 265-270 ◽  
Author(s):  
Meshan Lehmann ◽  
Matthew R. Hilimire ◽  
Lawrence H. Yang ◽  
Bruce G. Link ◽  
Jordan E. DeVylder
Keyword(s):  
Young Adults ◽  
Suicide Attempts ◽  
Self Esteem ◽  
High Risk Population ◽  
High Functioning ◽  
People With Mental Illness ◽  
History Of ◽  
The Individual ◽  
The Impact ◽  
The Relationship

Abstract. Background: Self-esteem is a major contributor to risk for repeated suicide attempts. Prior research has shown that awareness of stigma is associated with reduced self-esteem among people with mental illness. No prior studies have examined the association between self-esteem and stereotype awareness among individuals with past suicide attempts. Aims: To understand the relationship between stereotype awareness and self-esteem among young adults who have and have not attempted suicide. Method: Computerized surveys were administered to college students (N = 637). Linear regression analyses were used to test associations between self-esteem and stereotype awareness, attempt history, and their interaction. Results: There was a significant stereotype awareness by attempt interaction (β = –.74, p = .006) in the regression analysis. The interaction was explained by a stronger negative association between stereotype awareness and self-esteem among individuals with past suicide attempts (β = –.50, p = .013) compared with those without attempts (β = –.09, p = .037). Conclusion: Stigma is associated with lower self-esteem within this high-functioning sample of young adults with histories of suicide attempts. Alleviating the impact of stigma at the individual (clinical) or community (public health) levels may improve self-esteem among this high-risk population, which could potentially influence subsequent suicide risk.

The impact of self-esteem threat on interactional justice behavior

2008 ◽  
Author(s):  
Camilla Holmvall ◽  
Lianne Sarson ◽  
Lori Francis
Keyword(s):  
Interactional Justice ◽  
Self Esteem ◽  
The Impact

Effect of Parental Modernity on Rejection Sensitivity and Self-Esteem of Adolescents

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Ritu ◽  
Madhu Anand
Keyword(s):  
Social Development ◽  
Rejection Sensitivity ◽  
Self Esteem ◽  
The Self ◽  
Negatively Associated ◽  
Individual Modernity ◽  
The Impact ◽  
The Relationship

Parental Modernity is an important aspect for the psycho-social development of the child. The present study aims to study the effect of parental modernity on rejection sensitivity and self-esteem of adolescents and the relationship between rejection sensitivity and self-esteem. The research is carried out on a sample of 240 parents (including 120 fathers and 120 mothers) and their 120 children. For observing the impact of modernity of parents on their children, Individual Modernity Scale was used and administered on father and mother. Rejection Sensitivity Questionnaire and Self-Esteem Inventory were used to measure the rejection sensitivity and self-esteem of children (age ranges from 14 to 19 years). The results suggest that parental modernity has an effect on the rejection sensitivity and personally perceived self of the self – esteem of adolescents. Furthermore, the rejection sensitivity has been found negatively associated with self-esteem.

Self-Esteem and Loneliness as Predicting Factors of Arab Children Achievement İn Kuala Lumpur

2015 ◽  
Vol 5 (1) ◽  
pp. 199 ◽  
Author(s):  
Asma'a Abdel Fattah Alhoot ◽  
Ssekamanya Sıraje Abdallah
Keyword(s):  
Academic Achievement ◽  
Relevant Literature ◽  
Self Esteem ◽  
Kuala Lumpur ◽  
Arab Children ◽  
Predicting Factors ◽  
Two Factors ◽  
Arab Schools ◽  
And Gender ◽  
The Impact

Taking into consideration the fact that self-esteem and loneliness have an even more important role to play in students' learning, this study seeks to examine the correlation of these two factors with children academic performance. The study involved 499 (grade 4 to grade 9) Arab children studying at Arab schools in Kuala Lumpur-Malaysia. Data were collected via two questionnaires (one for loneliness and the other for self-esteem). The correlational data analysis yielded a negative correlation between loneliness and academic achievement while there is a positive correlation between self-esteem and achievement. Results also suggested that there is no correlation between students' gender, age, and academic achievement. Furthermore, the results revealed that self-esteem is a good predictor of achievement while loneliness and gender are not good predictors. The findings of the present study are discussed in relation to the relevant literature, taking into consideration the impact of children mental health on their academic achievement. Finally, recommendations for further research are presented.

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