PurposeThis study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional audit behavior (DAB).Design/methodology/approachThis study uses an experiment that manipulates peer team member behavior (DAB present or DAB absent) and superior preference (efficiency or effectiveness). Students enrolled in a graduate accounting course, proxying for inexperienced staff auditors, receive an internal control sample selection task. Participants assess the likelihood that a typical staff auditor would engage in DAB or non-DAB.FindingsFirst, staff auditors with a peer team member who engages in DAB are more likely to engage in DAB. Second, staff auditors who have a superior with a preference toward efficiency are more likely to engage in DAB. Finally, when considered simultaneously, the effect of the superior's preference on the likelihood of staff auditors engaging in DAB is not different for staff auditors, subject to a peer engaging in DAB versus those subject to a peer who engaged in a non-DAB.Research limitations/implicationsThis study uses a hypothetical audit team, a written script of team member communication, and students proxying for inexperienced staff auditors. As such, future studies might consider improving the realism of the team setting, the manner in which a message is portrayed, and implications at higher levels within the audit team hierarchy.Practical implicationsTeam interactions contribute to the prevalence of DAB within the profession. Specifically, inexperienced auditors are influenced by the behavior of peer and superior team members and this may be one cause of the prevalence of DAB within the profession. As such, future firm considerations could include well-structured mentorship programs and rewards structures.Originality/valueThis study adds to the audit team literature by investigating the influence of audit team dynamics on staff auditors' behaviors. This paper extends the current audit team literature, that is mostly focused on supervisor–subordinate relationships, by investigating social influences from peers and superiors. This study's findings inform public accounting firms of areas in which personnel may negatively affect audit quality through intra-team interactions.

Purpose The traditional image of an accountant as a boring, number cruncher may affect the likelihood that students with certain personality traits pursue the profession. This paper aims to identify differences in the traditional personality traits and cognitive styles associated with an accountant and identify the personality traits and cognitive styles of students currently entering the profession using empirical data. Design/methodology/approach A survey including a previously validated scale based on the Myers–Briggs type indicator and the Rational-Experiential Inventory-10 short scale was administered to 182 students enrolled in upper-level accounting courses. Findings Agreeing with the traditional image of an accountant, this study finds an uneven split for sensing/intuition and judgment/perception. Interestingly, this study finds a near even split in extraversion/introversion, thinking/feeling and cognition/intuition, which may affect interactions within the workplace. These near-even splits may indicate a positive shift in those pursuing a career in accounting toward individuals more capable of thinking outside the “box.” Practical implications This study informs firms of changes in the characteristics of accounting graduates entering the profession. Many firms have promoted the need for skills such as critical thinking, teamwork and communication recently, and it is expected that potential employees would exhibit these skills and behaviors. Determining the characteristics of new staff auditors, using empirical data, is critical given the increased analytical and interpersonal skills expected of those currently entering the profession. Originality/value Assessing the current composition of students pursuing careers in accounting is important because individuals’ personality differences can account for a large portion of differences in their behaviors. Shifting away from the stereotypical boring, nerdy, number cruncher accountant to a more colorful individual who thinks outside the “box” could have both positive and negative implications on the quality of work performed.

The traditional first day of class includes the instructor reading from the syllabus, sharing personal details, and performing ice-breakers. This approach to “syllabus day” often gives students a negative first impression of the course, which may limit full understanding of course policies, hinder student motivation, and decrease instructor evaluations. This paper proposes a novel approach to “syllabus day” that includes completing an information search quiz, building a course grade "estimator" in Excel, and drafting a professional memo. These engaging activities are designed to increase students’ understanding of course policies by examining the syllabus for an accounting course and to develop workplace readiness skills vital to an accounting career. Student feedback indicates that our approach to the first class meeting gives students a better understanding of information included in the syllabus compared to other classes, is more interesting than typical initial class meetings, and is recommended for use in other courses.