TY  - JOUR
A1  - Seckler, Christoph
A1  - Gronewold, Ulfert
A1  - Reihlen, Markus
T1  - An error management perspective on audit quality
T2  - Accounting, Organizations and Society
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.
KW  - Audit quality
KW  - Error management
KW  - Multi-level model
Y1  - 2017
UR  - https://publishup.uni-potsdam.de/frontdoor/index/index/docId/49710
SN  - 0361-3682
SN  - 1873-6289
VL  - 62
SP  - 21
EP  - 42
PB  - Elsevier
CY  - Oxford
ER  -