Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender

Nehme, R; Michael, A; Kozah, A.E

Abstract

Purpose: The research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among experienced/inexperienced and male/female auditors when expecting performance appraisals, how their perception of DAB changes and how their reactive-outcomes vary. Design/methodology/approach: The survey comprises statements pulled from performance appraisal templates used by the Big Four audit firms in the UK. The sample has been tested during two different periods to highlight variations in the perception of DAB. Findings: Experienced auditors become more tolerant of DAB compared to their perception when they were inexperienced. Inexperienced male auditors are generally more accepting of DAB compared to their inexperienced female counterparts. Experienced female respondents continue to be less accepting of DAB. Originality/value: The study associates performance appraisal procedures with DAB. The analysis examines the perception of dysfunctional behavior according to the level of experience auditors (males and females) accumulate over time.

Citation

Nehme, R., Michael, A., & Kozah, A. (2021). Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender. Benchmarking: An International Journal, 28(4), 1319-1334. https://doi.org/10.1108/bij-10-2019-0467

• Journal Article Type: Article
• Acceptance Date: Nov 14, 2020
• Online Publication Date: Dec 1, 2020
• Publication Date: Apr 23, 2021
• Deposit Date: Dec 2, 2020
• Publicly Available Date: Dec 3, 2020
• Journal: Benchmarking
• Print ISSN: 1463-5771
• Publisher: Emerald
• Peer Reviewed: Peer Reviewed
• Volume: 28
• Issue: 4
• Article Number: 1319-1334
• Pages: 1319-1334
• DOI: https://doi.org/10.1108/bij-10-2019-0467
• Public URL: https://durham-repository.worktribe.com/output/1256176