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Performance evaluation of auditors: a constructive or a destructive tool of audit output

Author

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  • Rabih Nehme

Abstract

Purpose - The purpose of this paper is to investigate factors leading to dysfunctional behavior. The role of auditors has been under scrutiny during recent accounting scandals. Auditors, among other parties, are sometimes to be blamed as a result of economic crisis periods. The paper highlights certain auditors’ behavior leading to dysfunctional acts. Design/methodology/approach - The survey of this paper is made up of statements extracted from the performance appraisal templates used at the Big Four firms in the UK. Big Four auditors are expected to be under pressure more than non-Big Four auditors. The sample is stratified into non-experienced/experienced auditors to highlight any changes in the perception of dysfunctional behavior when the experience factor exists. Findings - The paper finds that certain performance appraisal procedures are leading to dysfunctional acts. Accordingly, audit firms should develop other evaluation techniques that should serve their goals without pushing auditors for dysfunctional behavior. Originality/value - This study links procedures embedded in the performance appraisals at the Big Four audit firms to dysfunctional behavior. Also, the study covers all lines of auditors to understand how the perception toward dysfunctional behavior differs when auditors gain experience.

Suggested Citation

  • Rabih Nehme, 2017. "Performance evaluation of auditors: a constructive or a destructive tool of audit output," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(2), pages 215-231, February.
    • Handle: RePEc:eme:majpps:maj-09-2016-1446
    DOI: 10.1108/MAJ-09-2016-1446
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    Citations

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    Cited by:

    1. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
    2. Chantal Mangion & Norbert Tabone & Peter J. Baldacchino & Simon Grima, 2021. "Audit Quality and Resilience beyond the Role Stress Model: A Maltese Perspective," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(3), pages 37-56.
    3. Guy Assaker & Wassim Shahin, 2022. "What Drives Faculty Publication Citations in the Business Field? Empirical Results from an AACSB Middle Eastern Institution," Publications, MDPI, vol. 10(4), pages 1-29, November.

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