Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal

2018 ◽  
Author(s):  
Mark W. Nelson ◽  
Chad A. Proell
Keyword(s):  
Performance Appraisal ◽  
Team Leader ◽  
The Moment ◽  
Audit Team ◽  
Speak Up

Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal

2018 ◽  
Vol 93 (6) ◽  
pp. 281-300 ◽  
Author(s):  
Mark W. Nelson ◽  
Chad A. Proell
Keyword(s):  
Performance Appraisal ◽  
Evaluation Studies ◽  
Team Leader ◽  
Data Availability ◽  
Performance Evaluations ◽  
Team Leaders ◽  
Speaking Up ◽  
Or Efficiency ◽  
Audit Team ◽  
Speak Up

ABSTRACT This paper examines audit team leader reactions to auditors who speak up about potentially important audit issues. Study 1 is a survey of interacting audit teams and provides evidence of higher performance evaluations for auditors who speak up. Studies 2, 3, and 4 are experiments examining team leader reactions to speaking up, both at the time speaking up occurs (Study 2) and later, during performance evaluation (Studies 2, 3, and 4). Results provide evidence that team leaders react with irritation at the time speaking up occurs, particularly if a team member raises an audit effectiveness issue that could increase audit effort. However, team leaders reward speaking up in performance evaluations, particularly when team members speak up about issues that align with the effectiveness or efficiency focus of the team. While supervisors' performance evaluations exhibit outcome effects, supervisors also reward speaking up, regardless of outcome. Data Availability: Contact the authors.

Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues

2016 ◽  
Vol 91 (6) ◽  
pp. 1781-1805 ◽  
Author(s):  
Mark W. Nelson ◽  
Chad A. Proell ◽  
Amy E. Randel
Keyword(s):  
Team Leader ◽  
Data Availability ◽  
Speaking Up ◽  
Team Members ◽  
Audit Efficiency ◽  
Team Success ◽  
Audit Team ◽  
Speak Up ◽  
Audit Effectiveness

ABSTRACT This paper reports five studies examining audit team members' willingness to raise audit issues. The first study is a survey of interacting audit teams that provides evidence that team members are more willing to speak up when they view their leader as team-oriented (i.e., emphasizing team success as opposed to the leader's own personal advancement). Experiments 1–3 provide converging evidence that audit seniors are more willing to speak up to a team-oriented leader and about issues that are aligned with that leader's concerns. Experiment 4 provides evidence that the effect of team-oriented leadership on willingness to speak up is mediated by team members' commitment to the team leader and, to a lesser extent, by their identification with their team, but not by concerns about the immediate or eventual repercussions of speaking up. Together, these studies provide evidence that auditors' willingness to raise audit issues is affected by what the auditor has to say and how they think their message will be received, potentially affecting audit effectiveness and audit efficiency. Data Availability: Contact the authors.

scholarly journals Time-based management concept on the basis of the organizational-managerial innovations in a logistic company

2018 ◽  
Vol 239 ◽  
pp. 03012
Author(s):  
Lubov Shamina ◽  
Iolanta Borisova
Keyword(s):  
Supply Chain ◽  
Competitive Advantage ◽  
Performance Appraisal ◽  
Execution Time ◽  
Company Performance ◽  
Delivery Time ◽  
Logistics Company ◽  
Management Concept ◽  
Time Cycle ◽  
The Moment

Time could be considered as an important competitive advantage of logistics companies. In fact, execution time is the most significant factor affecting the performance of the supply chain. Regarding the issue mentioned above, it seems relevant to develop the economic and organizational-managerial paradigm from value-based thinking to a time- based. The focusing on the reducing the time cycle suspends the competitive advantage, received by the logistics company due to the shortening response time for customer requests. Therefore, we have set the time factor in the basis of the logistics company performance appraisal and the main effort should be focused on reducing the delivery time cycle from the moment of the order receipt to its final delivery to the consumer.

Speak Up: The Moment that Changed How I Talk to My Patients

2010 ◽  
Vol 32 (20) ◽  
pp. 22-23
Author(s):  
Naveen Pemmaraju
Keyword(s):  
The Moment ◽  
Speak Up

scholarly journals Influence of measurement type and the moment of occurrence of low performance behaviour's on task and citizenship performance appraisal

2021 ◽  
Vol 55 (1) ◽  
pp. e1229
Author(s):  
Christian Rosales ◽  
María Dolores Díaz-Cabrera ◽  
Estefenía Hernández-Fernaud
Keyword(s):  
Performance Appraisal ◽  
Undergraduate Students ◽  
Performance Appraisals ◽  
Assessment Period ◽  
Citizenship Performance ◽  
Subject Variables ◽  
Low Performance ◽  
And Performance ◽  
The Moment ◽  
Assessment Questionnaire

This research studies whether the moment of occurrence of a task or contextual behaviour with a low performance produces a primacy or recency effect and whether it causes changes in performance appraisal. We also analyzed whether the nature of assessment questionnaire items affects raters’ assessments and how the sequence of questionnaire presentation and completion may do so. Participants were 146 undergraduate students. We used a design with two inter-subject variables (questionnaire presentation and performance sequence) and one within-subject variable (global versus specific questionnaires). Findings show that if a low performance is presented at the beginning of the assessment period, the performance assessment will be more negative. Also, results indicate that task performance appraisals and contextual behaviour assessments are higher and less accurate when performed with a questionnaire that includes global items.

It’s Not Only What You Say…. How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations

2021 ◽  
Author(s):  
Chad Proell ◽  
Youpin Zhou ◽  
Mark W. Nelson
Keyword(s):  
Audit Quality ◽  
Performance Evaluations ◽  
Communication Style ◽  
Quality Improvements ◽  
Upward Communication ◽  
Team Culture ◽  
Style Preferences ◽  
Audit Team ◽  
Speak Up

Auditors work in hierarchical teams in which effective upward communication is critical to audit quality. We provide evidence that audit seniors’ willingness to consider following up on information, as well as their evaluations of staff performance, are affected by how audit staff speak up (i.e., their communication style) and audit team culture. Namely, audit seniors consider follow-up procedures more and rate staff higher when staff assertively communicate issues, especially in more autonomous team cultures. Yet, audit staff prefer to use a more passive communication style and perceive a more assertive upward communication style as risky, suggesting a disconnect between audit seniors and their staff. Our results suggest the potential for audit quality improvements by better alignment of supervisor-subordinate communication-style preferences, especially in more autonomous team cultures.

The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice

2021 ◽  
Author(s):  
Shana M. Clor-Proell ◽  
Kathryn Kadous ◽  
Chad A. Proell
Keyword(s):  
Life Experiences ◽  
Real Life ◽  
Future Research ◽  
Theory Approach ◽  
Factors Associated ◽  
Audit Team ◽  
Speak Up ◽  
Audit Effectiveness ◽  
The Voice ◽  
Grounded Theory Approach

Lower-level auditors are likely to encounter client information that may reflect important audit issues. The audit team cannot address these issues unless they are communicated upward. However, research indicates that lower-level auditors sometimes withhold issues, threatening audit effectiveness. We use a multi-method grounded theory approach to expand our understanding of the factors associated with auditors’ decision to speak up about potential audit issues. We use an experiential questionnaire to draw out participants’ real-life experiences with the decision to speak up or remain silent in the field (i.e., the “voice” decision). We summarize this work in a framework of audit voice determinants and a theoretical model of audit voice. We then use the determinants framework and the developed theory to conduct an experiment as an exemplar for how our work can be useful in generating future research.

scholarly journals PENGARUH KUALITAS KETUA TIM FUNGSIONAL PEMERIKSA PAJAK DAN DURASI WAKTU PEMERIKSAAN TERHADAP KUALITAS SURAT KETETAPAN PAJAK KURANG BAYAR

2020 ◽  
Vol 1 (2) ◽  
pp. 49-56
Author(s):  
Aji M. Elvin Nor ◽  
Bella Putri Hasianna ◽  
Jens Naki
Keyword(s):  
Team Leader ◽  
Regional Office ◽  
Audit Result ◽  
Directorate General ◽  
Negative Effect ◽  
Tax Audit ◽  
Audit Team ◽  
Positive Effect

This study aims to determine the effect of quality of tax auditor and the length of tax audit on the quality tax audit result. The quality of tax auditor is demonstrated by tenure and latest education. The length of tax audit indicates the level of tax audit difficulty. The object of this study is the result of special tax audit conducted by tax audit team leader at the Tax Offices in Directorate General of Taxes Regional Office XYZ. The results of this study shows that tenure  has a positive effect  on the quality of tax audit result while the latest education and length of tax audit have a negative effect on the quality of tax audit result. The results of this study are expected to contribute to Directorate General of Taxes in determining the pattern of assignment of tax audit team and distribution of audit cases based on the quality of the tax auditor and the level of tax audit difficulty. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pemeriksa pajak dan durasi waktu pemeriksaan pajak terhadap kualitas hasil pemeriksaan pajak. Kualitas pemeriksa pajak ditunjukkan oleh pengalaman kerja dan pendidikan terakhir. Durasi waktu pemeriksaan menunjukkan tingkat kesulitan pemeriksaan pajak. Objek penelitian yaitu hasil pemeriksaan khusus yang dilakukan oleh ketua tim pemeriksa pajak pada Kantor Pelayanan Pajak Pratama di lingkungan Kantor Wilayah Direktrorat Jenderal Pajak XYZ.  Hasil penelitian menunjukkan bahwa pengalaman kerja berpengaruh positif terhadap kualitas hasil pemeriksaan pajak sedangkan pendidikan terakhir dan durasi waktu pemeriksaan berpengaruh negatif terhadap kualitas hasil pemeriksaan pajak. Hasil penelitian diharapkan dapat memberikan kontribusi kepada Direktorat Jenderal Pajak dalam menentukan pola penempatan tim pemeriksa pajak dan distribusi kasus pemeriksaan berdasarkan kualitas pemeriksa pajak dan tingkat kesulitan pemeriksaan pajak.

scholarly journals Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory

Mathematics ◽  
2021 ◽  
Vol 9 (23) ◽  
pp. 3065
Author(s):  
Luis Porcuna-Enguix ◽  
Elisabeth Bustos-Contell ◽  
José Serrano-Madrid ◽  
Gregorio Labatut-Serer
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Fuzzy Theory ◽  
Team Leader ◽  
Audit Risk ◽  
Audit Firms ◽  
Private Data ◽  
Raising Awareness ◽  
Core Conditions ◽  
Audit Team

The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors’ judgement and perception. We argue that ATL characteristics are core conditions in determining the audit risk assessment when planning. Using hand-collected and private data from Spanish SME audit firms, we find that a comprehensive set of conditions must be given for perceived high audit risk. The results indicate that female and inexperienced ATLs planning the audit of indebted firms with high proportions of capital assets, less profitability, and with a larger board sizes, as they are expected to have bad internal control. The same conditions are met when expecting errors, as well as shorter audit tenures. Finally, conditions such as the ATL’s experience gains importance in expecting irregularities. This paper extends our understanding of the role of ATL characteristics on the audit risk assessment when planning and raising awareness on studying SME audit firm behavior.

The High Resolution Scanning Transmission Electron Microscope

1974 ◽  
Vol 32 ◽  
pp. 316-317
Author(s):  
A. V. Crewe
Keyword(s):  
Electron Microscope ◽  
High Resolution ◽  
High Vacuum ◽  
Scanning Transmission Electron Microscope ◽  
Ultra High Vacuum ◽  
Resolving Power ◽  
Imaging Characteristics ◽  
Transmission Electron ◽  
Scanning Transmission ◽  
The Moment

The high resolution STEM is now a fact of life. I think that we have, in the last few years, demonstrated that this instrument is capable of the same resolving power as a CEM but is sufficiently different in its imaging characteristics to offer some real advantages.It seems possible to prove in a quite general way that only a field emission source can give adequate intensity for the highest resolution^ and at the moment this means operating at ultra high vacuum levels. Our experience, however, is that neither the source nor the vacuum are difficult to manage and indeed are simpler than many other systems and substantially trouble-free.

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