An error management perspective on audit quality: Toward a multi-level model
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An error management perspective on audit quality : Toward a multi-level model. / Seckler, Christoph; Gronewold, Ulfert; Reihlen, Markus.
In: Accounting, Organizations and Society, Vol. 62, 10.2017, p. 21 - 42.Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - An error management perspective on audit quality
T2 - Toward a multi-level model
AU - Seckler, Christoph
AU - Gronewold, Ulfert
AU - Reihlen, Markus
PY - 2017/10
Y1 - 2017/10
N2 - We take an error management perspective on audit quality. Drawing on 18 months of participant observations and 38 interviews conducted in a Big 4 accounting firm, we develop a multi-level model of error management. With this model, we propose how organizational structures, team procedures and practices, and individual cognitions and emotions interact to manage errors. The multi-level model of error management allows us to conceptually integrate previous behavioral and social research on audit quality, contributes to the rising accounting firm error management literature, and explains how and why two general approaches from the broader error management literature to errors that are usually considered as opposing each other, i.e., error prevention and error resilience, may interact and actually entail each other in accounting firms.
AB - We take an error management perspective on audit quality. Drawing on 18 months of participant observations and 38 interviews conducted in a Big 4 accounting firm, we develop a multi-level model of error management. With this model, we propose how organizational structures, team procedures and practices, and individual cognitions and emotions interact to manage errors. The multi-level model of error management allows us to conceptually integrate previous behavioral and social research on audit quality, contributes to the rising accounting firm error management literature, and explains how and why two general approaches from the broader error management literature to errors that are usually considered as opposing each other, i.e., error prevention and error resilience, may interact and actually entail each other in accounting firms.
KW - Management studies
KW - Audit quality
KW - error management
KW - multi-level model
UR - http://www.scopus.com/inward/record.url?scp=85028959771&partnerID=8YFLogxK
U2 - 10.1016/j.aos.2017.08.004
DO - 10.1016/j.aos.2017.08.004
M3 - Journal articles
VL - 62
SP - 21
EP - 42
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
SN - 0361-3682
ER -