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Audit team defence mechanisms: auditee influence

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  • Breda Sweeney
  • Bernard Pierce

Abstract

This study examines the perceived ability of auditees to influence external auditor controls and audit team behaviour (through, for example, delaying the availability of information and selecting samples in advance for auditors). Semi-structured interviews were carried out with 18 auditee staff from seven publicly-listed companies who interacted on an ongoing basis with the audit team. The findings provide an external perspective on weaknesses in auditors' control systems and suggest that game playing occurs between auditee and auditor staff in coping with conflicts that arise during audit fieldwork. These constitute a form of inter-organisational defence mechanism (coping mechanisms employed by individuals in organisations to avoid embarrassment and threat). Furthermore, the findings reveal previously unidentified auditee-related variables that can impact on the effectiveness of the auditor's control system. A number of implications of the findings for audit firms and society are identified, such as the level of trust placed by society in inexperienced time-pressured audit trainees, societal expectations of auditors and the need to reduce the predictability of audit testing.

Suggested Citation

  • Breda Sweeney & Bernard Pierce, 2011. "Audit team defence mechanisms: auditee influence," Accounting and Business Research, Taylor & Francis Journals, vol. 41(4), pages 333-356, September.
    • Handle: RePEc:taf:acctbr:v:41:y:2011:i:4:p:333-356
    DOI: 10.1080/00014788.2011.559575
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    References listed on IDEAS

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    1. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034, Decembrie.
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    1. Svanberg, Jan & Öhman, Peter & Neidermeyer, Presha E., 2019. "Auditor objectivity as a function of auditor negotiation self-efficacy beliefs," Advances in accounting, Elsevier, vol. 44(C), pages 121-131.
    2. Luis Porcuna-Enguix & Elisabeth Bustos-Contell & José Serrano-Madrid & Gregorio Labatut-Serer, 2021. "Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory," Mathematics, MDPI, vol. 9(23), pages 1-22, November.
    3. Bustos-Contell, Elisabeth & Porcuna-Enguix, Luis & Serrano-Madrid, José & Labatut-Serer, Gregorio, 2022. "Female audit team leaders and audit effort," Journal of Business Research, Elsevier, vol. 140(C), pages 324-331.

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