Search results
1 – 4 of 4Antonio Samagaio, Paulo Morais Francisco and Teresa Felício
This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to…
Abstract
Purpose
This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP).
Design/methodology/approach
This study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method.
Findings
The findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors’ propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.
Originality/value
This study adds to previous research on auditors’ drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.
Details
Keywords
António Samagaio and Teresa Felício
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Abstract
Purpose
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Design/methodology/approach
The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.
Findings
The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.
Originality/value
This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.
研究目的
本研究擬瞭解內部審計師就保持內部審計質量所作出的行為,並探討是否有些組織或個人因素、會影響內部審計的質量。
研究設計/方法/理念
研究的樣本由葡萄牙內部審計師構成,而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用,以測試正在研究中的假設。
研究結果
研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響,沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。
研究的原創性
本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻,因研究結果幫助我們更瞭解影響內部審計師行為的因素,而且,研究人員提出了提升內部審計質量的建議。
關鍵詞
內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.
Details
Keywords
Cristina Blanco González-Tejero and Mª Teresa del Val Nuñez
Irina de la Flor, Maria Sarabia, Fernando Crecente and Maria Teresa del Val
This study seeks to enhance productivity, motivation and well-being of workers by improving decision-making processes. Using inner knowledge management (IKM), this study aims to…
Abstract
Purpose
This study seeks to enhance productivity, motivation and well-being of workers by improving decision-making processes. Using inner knowledge management (IKM), this study aims to identify, manage and transform unconscious beliefs and negative emotions that limit decision-making processes.
Design/methodology/approach
The methodology used is empirical research, analyzing multiple cases qualitatively and using the T-test statistical model to analyze the hypotheses. The study tests the relation between different limiting beliefs and negative emotions that influence decision-making processes.
Findings
This study shows that IKM is positively related to the productivity, motivation and well-being of workers.
Research limitations/implications
The study is limited to workers who are mentally healthy, who work in teams and who seek professional help to achieve their goals.
Practical implications
The results indicate that there is a lot of potential to be explored applying IKM in companies and organizations. Specifically, this study proves that there are several inner knowledge assets that constrain the workers’ potential and therefore affect the efficiency of businesses.
Social implications
The results have strong implications for how companies and organizations can create great value for themselves and their workers.
Originality/value
To the best of the authors’ knowledge, this is the first data-based study using an IKM model. The importance of this study opens the door to further exploration of the effects on IKM on productivity, motivation and the general well-being of workers.
Details