کنترل مدیریت در شرکت های حسابرسی: دیدگاه شرکا
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49496||2005||31 صفحه PDF||سفارش دهید||17110 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Management Accounting Research, Volume 16, Issue 3, September 2005, Pages 340–370
Previous studies have consistently reported high levels of quality threatening behaviours in response to traditional budgetary controls at audit trainee levels in Big Four audit firms. Partners simultaneously occupy positions as owners and members of top management, and their perspectives on these behaviours and control procedures that may mitigate potential consequences are therefore important. These perceptions, which have been missing from prior research, were investigated using semi-structured interviews with 12 audit partners from three of the Big Four firms. The findings suggest the existence of previously unidentified controls at partner level that become embedded in the procedures and routines through which potential cost-quality conflicts are managed. At the same time as cost-quality conflicts created by the formal budgetary control system are increasingly being seen by partners to be pushed up the hierarchy, changes in audit methodology and operating procedures are perceived to facilitate a strengthening of the impact of other less formal controls at lower levels. Many of these constitute examples of clan controls and include the influence of partners’ experience and intuition over a wide range of organisational activities, informal communication and signalling both within the partnership and between partners and staff, and the management of internal and external relationships. The study highlights the importance of these controls in achieving a balance between trust-building and additional monitoring.