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Auditors' Error Handling, Error Orientation, and Audit Organizations' Error Climate
F. Ulfert Gronewold,
Ruhr University Bochum
Michaela Donle, University of Potsdam / Stiftung Warentest
ABSTRACT. The auditor’s behavior when interacting with the auditee may have a considerable impact on the audit’s results, e.g. on the auditee’s acceptance of the auditor’s recommendations, but also on audit effectiveness and efficiency in more general terms. Of particular importance in this respect is the auditor’s error handling behavior, i.e. the behavior after detecting an auditee’s error. In this study, we develop a questionnaire for measuring auditors’ error handling behavior and also audit organizations’ error climate and auditors’ individual error orientation as two closely related constructs. We empirically investigate the questionnaire’s validity and reliability, applying confirmatory factor analysis (CFA) on survey data from 284 auditors. The results provide substantial support for the questionnaire’s validity and reliability and encourage its use in future investigations, which primarily should address the consequences of error handling behavior for audit effectiveness and efficiency.
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