Investigating the backstage of audit engagements: the paradox of team diversity

Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods

Accounting, Auditing & Accountability Journal, 2019, vol. 32, issue 2, 378-400

Abstract: Purpose - There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams. Design/methodology/approach - The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements. Findings - Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face. Originality/value - The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Keywords: Team diversity; Paradox theory; Audit engagement team; Auditors coping strategies; Reduced audit quality practices (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2016-2666

DOI: 10.1108/AAAJ-08-2016-2666

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