Artikel
Antecedents of public‐sector auditors’ economic error communication: Evidence from Germany
Traditionally, public‐sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness, and poor economic decisions to the auditee. This type of role change is often accompanied by role stress. This study explores whether role stress—role conflict and role ambiguity—among local public‐sector auditors and their perception of their new business partner role are precursors of their communication of detected economic errors to their auditees. Therefore, survey data from German local public sector auditors (i.e., municipalities and counties) are gathered and analyzed. Our results show that compare to those in other organizations, auditors who work in more formalized public‐sector audit organizations are less likely to experience role ambiguity and role conflict and to communicate auditees’ economic errors more actively. Furthermore, we find that auditors who do not experience role ambiguity find it easier to see themselves as a business partner of the auditee and show more active economic error communication. The present study informs the literature on performance auditing by transferring the business partner concept to the context of public‐sector auditing and applying a role theory perspective to reveal drivers of economic error communication.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Financial Accountability & Management ; ISSN: 1468-0408 ; Volume: 39 ; Year: 2023 ; Issue: 3 ; Pages: 593-615 ; Hoboken, NJ: Wiley
- Klassifikation
-
Management
- Thema
-
business partner
error management
performance audits
public‐sector auditing
role theory
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Lindermüller, David
Lindermüller, Irina
Nitzl, Christian
Hirsch, Bernhard
- Ereignis
-
Veröffentlichung
- (wer)
-
Wiley
- (wo)
-
Hoboken, NJ
- (wann)
-
2023
- DOI
-
doi:10.1111/faam.12364
- Letzte Aktualisierung
- 10.03.2025, 11:43 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Lindermüller, David
- Lindermüller, Irina
- Nitzl, Christian
- Hirsch, Bernhard
- Wiley
Entstanden
- 2023
Ähnliche Objekte (12)
Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors
Auditor Expertise: Evidence from the Public Sector
Auditors and Corporate Governance: Evidence from the Public Sector
Error management in the public sector audit process
Public Auditors: Empirical Evidence from the US States
International public relations and public diplomacy : communication and engagement
Newsworthiness as a Governing Principle in Public Sector Communication
Auditor Terms and Term Limits in the Public Sector: Evidence from the US States
Benchmarking the ethics of internal auditors: A comparative analysis of private and public sector
Financial reporting regime & financial statements antecedents banking sector case of Pakistan
Financial reporting regime & financial statements antecedents banking sector case of Pakistan
The antecedents of transparency of Italian public entities: An empirical analysis in universities and public research institutes
Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors
Auditor Expertise: Evidence from the Public Sector
Auditors and Corporate Governance: Evidence from the Public Sector
Error management in the public sector audit process
Public Auditors: Empirical Evidence from the US States
International public relations and public diplomacy : communication and engagement
Newsworthiness as a Governing Principle in Public Sector Communication
Auditor Terms and Term Limits in the Public Sector: Evidence from the US States
Benchmarking the ethics of internal auditors: A comparative analysis of private and public sector
Financial reporting regime & financial statements antecedents banking sector case of Pakistan
Financial reporting regime & financial statements antecedents banking sector case of Pakistan
The antecedents of transparency of Italian public entities: An empirical analysis in universities and public research institutes
Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors
Auditor Expertise: Evidence from the Public Sector
Auditors and Corporate Governance: Evidence from the Public Sector
Error management in the public sector audit process
Public Auditors: Empirical Evidence from the US States
International public relations and public diplomacy : communication and engagement
Newsworthiness as a Governing Principle in Public Sector Communication
Auditor Terms and Term Limits in the Public Sector: Evidence from the US States
Benchmarking the ethics of internal auditors: A comparative analysis of private and public sector
Financial reporting regime & financial statements antecedents banking sector case of Pakistan
Financial reporting regime & financial statements antecedents banking sector case of Pakistan