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 contributionsJournal articlesResearchpeer-review

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@article{d176a7fbf03849b19659a2757ba3fa6d,
title = "An error management perspective on audit quality: Toward a multi-level model",
abstract = "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.",
keywords = "Management studies, Audit quality, error management, multi-level model",
author = "Christoph Seckler and Ulfert Gronewold and Markus Reihlen",
year = "2017",
month = oct,
doi = "10.1016/j.aos.2017.08.004",
language = "English",
volume = "62",
pages = "21 -- 42",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Elsevier Ltd",

}

RIS

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 -

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