Article2021

Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study

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Auditing, Earnings Management, Governance Ethics in Business and Education Corporate Governance and Financial Management

Abstract

Purpose The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in junior auditors’ attitudes towards audit behavior when a performance evaluation (PE) is anticipated. The objective of this study is to aid academicians and audit executives in developing new models of PE and internship programs that should mitigate dysfunctional behavior. Design/methodology/approach A survey adapted from Big Four companies’ performance appraisal templates was administered to junior accountants who have completed their internship programs and their external audit course at accredited universities in Lebanon and the USA. Several statistical tests were conducted to analyze the relationship between the different variables. Findings This paper shows how PE affects junior auditors’ attitudes to dysfunctional audit behavior (DAB). From a cultural standpoint, American auditors express more negative views towards DAB than their Lebanese counterparts. This paper also demonstrates that female auditors are less inclined towards DAB than male auditors. Originality/value Previous studies on the topic have been mostly conducted in developed countries with a scarcity of studies examining multiple countries. This study focuses on two different cultural contexts, a developed country, the USA and an emerging country, poorly represented in the literature, Lebanon. This paper also observes variances between male and female auditors in DAB when expecting a PE. The originality of this paper stems from its concurrent examination of the impact of gender and culture on DAB by using a sample of less-experienced auditors at the end of their educational path.

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1991Culture and the Self: Implications for Cognition, Emotion, and Motivation 1995Performance measurement system design 2008Do Data Characteristics Change According to the Number of Scale Points Used? An Experiment Using 5-Point, 7-Point and 10-Point Scales 2010The role of information and financial reporting in corporate governance and debt contracting 2004What do we know about audit quality?2006Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context 1996Gender and Crime: Toward a Gendered Theory of Female Offending 2006Audit Partner Tenure and Audit Quality

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