How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits

Christensen, Brant E.; Newton, Nathan J.; Wilkins, Michael S.

doi:10.1016/j.aos.2021.101225

Cited by 58 publications

(42 citation statements)

References 77 publications

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“…Even considering a balanced team workload with fairly distributed tasks among team members, such workload may change due to team members' errors (Mazur et al, 2014;Sexton et al, 2000), low quality (Christensen et al, 2021), or by causes beyond team members' control (Porter et al, 2010), such as suppliers' issues, machinery breakdown, or significant changes in clients' orders or company procedures. When one or both situations occur, team members will use team's latitude to assess how to proceed.…”

Section: The Moderating Effect Of Team Structural Conditions On the Relationships Between Individual Demands And Resources And Individualmentioning

confidence: 99%

An Emergence Model of Team Burnout

Uríen

Rico

Demerouti

et al. 2021

Revista De Psicología Del Trabajo Y De Las Organizaciones

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Because we work in teams more than ever, we should craft them fostering team members' motivation, wellbeing, and performance. To that aim, we propose a multi-level model explaining the emergence of team burnout, articulating the interplay between individual and team level mechanisms around ten empirically testable research propositions. Drawing from the JD-R theory, we formulated an emergence model of team burnout by combining team effectiveness and occupational health literatures. Our model explains how cycles of attention, information integration, and informationaffect sharing on burnout cues foster the emergence of team burnout. It also explains how team burnout moderates the relationship between team structural variables and team members' burnout and how team burnout impairs team effectiveness through co-regulatory mechanisms. This model is timely because it addresses the importance of team burnout through a systematic effort connecting individual and team levels in explaining its emergence and the mechanisms through which it impairs team effectiveness.

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Section: The Moderating Effect Of Team Structural Conditions On the Relationships Between Individual Demands And Resources And Individualmentioning

confidence: 99%

An Emergence Model of Team Burnout

Uríen

Rico

Demerouti

et al. 2021

Revista De Psicología Del Trabajo Y De Las Organizaciones

View full text Add to dashboard Cite

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“…15 15 We considered all studies that examine determinants of the receipt of a comment letter without limiting their analysis to specific types of comments, and we selected these five because each provides a unique perspective on the probability model. Other studies typically rely on one or more of the five papers we report in Table 1 for motivating their determinants (Asthana 2017; Blackburne et al 2019; Christensen et al 2021; Czerney et al 2019; Dyreng et al 2020; He et al 2020; Hribar et al 2014; Lawrence et al 2018; Nam and Thompson 2020). …”

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confidence: 99%

The SEC Filing Review Process: A Survey and Future Research Opportunities*

Cunningham

Leidner

2022

Contemporary Accting Res

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As part of its goal to monitor and enhance the quality of information available to investors, the SEC reviews companies' filings to ensure compliance with applicable financial reporting and disclosure requirements. Increased public interest and the substantial costs for both the SEC in reviewing and the companies in responding have led to a rapidly growing body of accounting literature that examines the filing review process. We survey and comment on 80 published and unpublished academic research papers in this literature and identify significant gaps that future research should address. We also summarize the institutional features of the filing review process, aiming to inform future academic studies. Our survey should be of interest to both academics and market participants evaluating the effectiveness and efficiency of the filing review process.

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“…One of them is that the job desk given is not following the level of education and skills possessed by the Examiner. This resulted in the need for adjustments for the Examiner to be able to complete the tasks given (Werther & Davis, 2004;Christensen et al, 2021;Hockey, 1997).…”

Section: Resultsmentioning

confidence: 99%

influence of workload and provision of compensation on the performance of examiners at the financial audit agency representative of the Province of South Sumatera

Sari

Perizade

Widiyanti

et al. 2022

ijss

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This study aims to determine the effect of workload and compensation on the performance of auditors at the State Audit Board of South Sumatra Province. In this study, the number of samples was 100 respondents from the Supreme Audit Agency's Representative Office of South Sumatra Province. The statistical tool used in this study is multiple linear regression using analysis media in the form of the IBM series 22 Statistical Package for the Social Sciences (SPSS) program. The results of this study show: (1) Workload has a positive and significant effect on the Examiner's performance as Supreme Audit Agency Representative of South Sumatra Province; (2) The provision of compensation has a positive and significant effect on the performance of the Auditor at the State Audit Board of South Sumatra Province. The workload given by the agency can be done quickly and on time because the Examiner always tries and is ready to complete all his duties and responsibilities. However, it should still be necessary to increase the number of examiners following the assigned job map and workload so that the work results can follow the expected quality standards.

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How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits

Cited by 58 publications

References 77 publications

An Emergence Model of Team Burnout

An Emergence Model of Team Burnout

The SEC Filing Review Process: A Survey and Future Research Opportunities*

influence of workload and provision of compensation on the performance of examiners at the financial audit agency representative of the Province of South Sumatera

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