Senior/Manager Differences in Audit Workpaper Review Performance

1994 ◽  
Vol 32 (1) ◽  
pp. 127 ◽  
Author(s):  
Robert J. Ramsay
Keyword(s):  
Senior Manager ◽  
Workpaper Review

Do Auditors Objectively Evaluate Their Subordinates' Work?

2001 ◽  
Vol 76 (1) ◽  
pp. 99-110 ◽  
Author(s):  
Hun-Tong Tan ◽  
Karim Jamal
Keyword(s):  
Senior Manager ◽  
Quality Of Work

In this study, we investigate whether audit managers' assessment of the quality of work their subordinates perform is influenced by the managers' prior impressions of these subordinates, and whether managers whom the firm considers outstanding are less susceptible to such an effect. We conduct an experiment using actual audit senior-manager teams. Each senior and manager participating in the experiment has been classified by his or her firm as either outstanding or average. Each manager is paired with two audit seniors (one outstanding senior and one average senior), and each evaluates the memos written by his or her paired seniors. Managers evaluate the quality of the memos twice: (1) first, with the identities of the seniors indicated on the memos, and (2) later, when the seniors' identities are not explicitly revealed. Results show that average managers evaluate memos written by outstanding seniors more favorably than those written by average seniors when they know the identities of the memos' authors, but not when the identities of the seniors are not revealed. Outstanding managers do not appear susceptible to this effect.

WWF (Pakistan): A Major Shift Towards a New Appraisal and Compensation System

2019 ◽  
Vol 17 (2) ◽  
pp. 169-187
Author(s):  
Fariha Zahid ◽  
Anwar Khurshid
Keyword(s):  
Human Resource ◽  
Current System ◽  
Organizational Values ◽  
Compensation System ◽  
Director General ◽  
Senior Manager ◽  
Major Overhaul ◽  
Pros And Cons ◽  
Major Shift ◽  
The Given

Hammad, the newly appointed Director General of World Wide Fund for Nature-Pakistan ( WWF- Pakistan), was musing over the decision regarding a major overhaul in some of their critical work practices. This decision was in response to the recent feedback received from the employees regarding the areas which needed to be improved in the organization. According to the given scenario, the majority of their employees were quite dissatisfied and demotivated over some of their human resource areas. Although Hammad was quite clear headed about the idea that a change was needed to take place in some of their key human resource practices, there were certain pros and cons involved in these decisions, which he wanted to discuss with his Senior Manager, Tahir. They both had their unanimous decision on the fact that if they wanted to retain a motivated and hardworking staff, their existing appraisal and compensation system needed to be aligned with the overall mission and organizational values of WWF. Whether they were ready to make this change, and how this change will reflect on their current system, were the main issues they wanted to address.

scholarly journals Cyber Warfare Impact to National Security - Malaysia Experiences

2019 ◽  
Author(s):  
Azian Ibrahim ◽  
Noorfadhleen Mahmud ◽  
Nadrawina Isnin ◽  
Dina Hazelbella Dillah ◽  
Dayang Nurfauziah Fauz Dillah
Keyword(s):  
National Security ◽  
Cyber Security ◽  
Management Strategy ◽  
Research Management ◽  
Research Approach ◽  
Cyber Warfare ◽  
Senior Manager ◽  
Risk Management Strategy ◽  
Strategic Research ◽  
The Government

This study analyzed the cyber warfare impact on national security and focusing on Malaysia experiences. The issues regarding cyber warfare have become a serious concern since it was a risk of national security in Malaysia. The objectives of the study are to analyze issues related to cyber warfare that affected Malaysian system security, to determine causes that caused to cyber warfare. This study used a qualitative research approach to evaluate the current defense approaches related to cyber warfare in Malaysia. The interviews were conducted with the respective respondents: the Senior Manager, Research Management Centre, Strategic Research, and Advisory Department of Cyber Security Malaysia Department. This study can contribute to expanding the security of national security by demanding the government to adopt a broad acquisition risk management strategy. It can assist in the development of highly effective aggressive and defensive methods to any company dealing with future cyber warfare challenges and risk.

scholarly journals Perspectives of Evaluation of Training (EoT) for Enhancing Professional Competence of the Hydrogeologists and Strengthening Participation of the Stakeholders – A Case Study

2021 ◽  
pp. 7-47
Author(s):  
Dr. Anadi Gayen
Keyword(s):  
Water Resources ◽  
Ground Water ◽  
Professional Competence ◽  
Senior Manager ◽  
Line Managers ◽  
Water Board ◽  
Training Plan ◽  
Training And Research ◽  
Evaluation Of Training

The paper is the outcome of one week training programme on Evaluation of Training (EoT) organised by the Administrative Training Institute (ATI), Kolkata, West Bengal from 05.09.2016 to 09.09.2016. The paper deals with a case study associated with the Induction Level Training Course (ILTC) for the newly recruited Hydrogeologists of Central Ground Water Board (CGWB). An EoT report can strengthen the professional competence of officials working with various Regional and State Unit offices of CGWB and also can ensure the stakeholders participation to achieve the desired objectives of the CGWB. The CGWB is the National Apex body entrusted with the responsibilities of providing scientific inputs for management, exploration, monitoring, assessment, augmentation and regulation of ground water resources of the country consisting of Hydrogeologists, Geophysicists, Chemists, Hydrologists, Hydrometeorologists and Engineers and has its headquarters at Faridabad, Haryana state. Major activities being taken up by CGWB include various R&D studies, exploratory drilling programme, monitoring of ground water and its management. The Rajiv Gandhi National Ground Water Training and Research Institute, Central Ground Water Board (RGNGWTRI) is the only training and research institute of CGWB and is envisaged to function as a `Centre of Excellence’ in training ground water resources personnel and objective of these trainings is to develop a pool of trained resource persons, who would be working towards sustainability of ground water resources. The paper includes detailed account of material and methods like primary and secondary data collection, SWOT, EMB factors, Interaction with faculty and trainees, Interview and observation, Feedback, Course Director’s Report (CD Report) and various EoT tool kits, Training plan design and the EOT report (withdrawal Phase). The aims and objectives, performance problems, various environmental, motivational and behavioural problems have also been incorporated in the paper. Training and Non-training recommendations, Training Plan, Priority List and Design brief are the other highlights of the paper. The EoT analysis recommends the training and non-training implications, training design, new EoT Systems with various types of activity during the ILTC. Further, the paper includes the Flip chart preparation, Recap, Presentation and Exercises involving all the trainees with an aim to fully engage and involve the trainees. In addition, the remaining highlighted features of the paper are the motivational factors to the trainee officials like various types of incentive, good entry certificate, appreciation letter from Line Managers or Senior Manager for their outstanding performance, proper transparent promotion and transfer policies and the post training external validation are to be carried out by obtaining report on the performance of the trainees from Line Managers or Senior Manager.

Senior Manager Decision-Making Authority Scale

2015 ◽  
Author(s):  
Devaki Rau ◽  
Thorvald Haerem ◽  
Elisa Fredericks
Keyword(s):  
Decision Making ◽  
Senior Manager

(Re)making spaces and ‘working out ways’: women in the printing industry

Hot Metal ◽  
2016 ◽  
Author(s):  
Jesse Adams Stein
Keyword(s):  
Twentieth Century ◽  
Contentious Politics ◽  
Embodied Knowledge ◽  
Printing Industry ◽  
Embodied Experience ◽  
Senior Manager ◽  
Female Workers ◽  
Embodied Practice ◽  
Working Out

This chapter is about the experiences had by women in the printing industry in the second half of the twentieth century. Focusing on the stories of three women – a tablehand, a senior manager and a printing apprentice – the chapter explores how women in the printing industry coped with the shifting challenges of a patriarchal printing environment. One of the threads holding these three stories together is the presence of design and embodied experience; each of these narratives speaks of something made, designed or physically manipulated, be it spatial, environmental or technological. The active making and re-making of things and spaces, and the forming of embodied knowledge about machinery and industrial objects, were strategies that female workers mobilised in order to survive challenging and often discriminatory circumstances. The contentious politics lifting – and associated legal limitations – is evaluated, revealing a disjuncture between workplace rhetoric and actual embodied practice.

Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives

2019 ◽  
Vol 34 (4) ◽  
pp. 438-461 ◽  
Author(s):  
Brandon Ater ◽  
Christine Gimbar ◽  
J. Gregory Jenkins ◽  
Gabriel Saucedo ◽  
Nicole S. Wright
Keyword(s):  
Review Process ◽  
Future Research ◽  
Senior Managers ◽  
Data Set ◽  
Accounting Firms ◽  
Content Type ◽  
Face To Face ◽  
Process Characteristics ◽  
Workpaper Review ◽  
The Face

Purpose This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments. Design/methodology/approach A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors. Findings Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages. Research limitations/implications This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities. Practical implications Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns. Originality/value This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

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