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_c199499 _d199499 |
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| 005 | 20200226102036.0 | ||
| 008 | 191219s20162014xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aCO-BoUGC _cCO-BoUGC |
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| 100 | 1 |
_aNelson, Mark W. _9176347 |
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| 245 | 1 | 0 |
_aTeam-oriented leadership and auditors' willingness to raise audit issues _cMark W. Nelson, Chad A. Proell & Amy E. Randel |
| 300 | _aPáginas 1781 a la 1805 | ||
| 520 | 3 | _aThis paper reports five studies examining audit team members’ willingness to raise audit issues. The first study is a survey of interacting audit teams that provides evidence that team members are more willing to speak up when they view their leader as team oriented (i.e., emphasizing team success as opposed to the leader’s own personal advancement). Experiments 1-3 provide converging evidence that audit seniors are more willing to speak up to a team-oriented leader and about issues that are aligned with that leader’s concerns. Experiment 4 provides evidence that the effect of team-oriented leadership on willingness to speak up is mediated by team members’ commitment to the team leader, and to a lesser extent by their identification with their team, but not by concerns about the immediate or eventual repercussions of speaking up. Together these studies provide evidence that auditors’ willingness to raise audit issues is affected by what the auditor has to say and how they think their message will be received, potentially affecting audit effectiveness and audit efficiency. | |
| 650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
| 650 | 2 | 4 |
_991050 _aAuditoría _vPublicaciones seriadas |
| 650 | 2 | 4 |
_9177445 _aAuditores _xResponsabilidad profesional _vPublicaciones seriadas |
| 650 | 2 | 4 |
_9177869 _aAdministración del personal _vPublicaciones seriadas |
| 650 | 2 | 4 |
_aParticipación en la administración de empresas _vPublicaciones seriadas _9177916 |
| 700 | 1 |
_aProell, Chad A. _9176349 |
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| 700 | 1 |
_aRandel, Amy E. _9177917 |
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| 773 | 0 |
_082265 _9374973 _aThe accounting review 2016 V.91 No.6 (Nov) _o0000002032091 _x0001-4826 (papel) _h25 páginas _nIncluye tablas, figuras y referencias bibliográficas |
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_2ddc _cART |
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