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• W2240692013 abstract "I examine auditor assessments of manager competence following a failure of internal controls, focusing on two key components of competence implied by COSO’s 2013 Integrated Framework: an understanding of what to do to improve controls and a willingness to do it. Drawing on the Culpable Control Model (Alicke 2000), I predict that factors common in the internal control environment affect auditors’ ability to assess these dimensions of management competence. I perform an experiment that assigns 108 Big-Four audit seniors to one of four conditions in a 2x2 between-participants design, varying auditor communication (whether the auditor previously communicated the potential for a control failure to the manager) and manager action (whether the manager instituted the compensating control). I predict and find that auditors assess the manager’s willingness to improve controls as lower when auditors previously communicated the potential for control failure to the manager and the manager did not institute a compensating control. I also predict and find that auditors assess the manager’s understanding of how to prevent control failures as higher when prior communication from auditors is absent and the manager did not institute a compensating control. In combination, these results suggest that auditor assessments of manager competence can be improved by enhanced communication between auditors and managers, and that a lack of such communication can cause auditors to give managers the benefit of the doubt when that may be unwarranted, thereby overestimating manager competence and discouraging managers from proactively improving internal control." @default.
• W2240692013 created "2016-06-24" @default.
• W2240692013 creator A5076173563 @default.
• W2240692013 date "2015-01-26" @default.
• W2240692013 modified "2023-09-27" @default.
• W2240692013 title "Do Auditor Communication And Manager Action Help Auditors Assess Manager Competence After Control Failure" @default.
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