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An error management perspective on audit quality

  • 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.

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Metadaten
Author details:Christoph SecklerGND, Ulfert GronewoldGND, Markus ReihlenORCiDGND
DOI:https://doi.org/10.1016/j.aos.2017.08.004
ISSN:0361-3682
ISSN:1873-6289
Title of parent work (English):Accounting, Organizations and Society
Subtitle (English):Toward a multi-level model
Publisher:Elsevier
Place of publishing:Oxford
Publication type:Article
Language:English
Year of first publication:2017
Publication year:2017
Release date:2021/03/02
Tag:Audit quality; Error management; Multi-level model
Volume:62
Number of pages:22
First page:21
Last Page:42
Funding institution:Leuphana University of Luneburg
Organizational units:Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften
DDC classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
Peer review:Referiert
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