EconPapers    
Economics at your fingertips  
 

Audit anticipation: does it impact job performance?

Adolph A. Neidermeyer and Presha E. Neidermeyer

Managerial Auditing Journal, 2005, vol. 20, issue 1, 19-29

Abstract: Purpose - To determine if the anticipation of an initial audit affects an individual's accuracy in preparing vouchers – an accounting task – in a business environment. Design/methodology/approach - A laboratory setting was chosen to maintain greater control over the variables influencing an individual's performance of a typical accounting activity. Findings - The results of the analyses indicated that anticipation of the audit does influence accuracy of performance of the participants, who made a statistically significant smaller number of errors than their counterparts not anticipating an audit. The research design involved varying the content and source of the communications which subjects received describing the purpose and conduct of the audit. The subjects chosen for the experiment were 90 College of Business and Economics students. Research limitations/implications - The study uses students to surrogate for internal audit personnel and it is based in the USA, which may limit its usefulness elsewhere. Practical implications - The results of this study indicate that management should continue or consider using an audit as a component of its overall control system. Further, they should be as forthcoming as possible concerning the scope of the audit since study results indicate that employees are inclined to focus on management‐provided measurement points. Originality/value - This paper helps fill a void in the literature as to whether audits improve performance.

Keywords: Auditing; Performance management (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900510570669

DOI: 10.1108/02686900510570669

Access Statistics for this article

Managerial Auditing Journal is currently edited by Professor Jie Zhou

More articles in Managerial Auditing Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

 
Page updated 2025-03-19
Handle: RePEc:eme:majpps:02686900510570669