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Group Audits, Group-Level Controls, and Component Materiality : How Much Auditing is Enough?
Stewart, Trevor - 2012
Auditing standards now mandate that group auditors determine and implement appropriate component materiality amounts, which ultimately affect group audit scope, reliability, and value. However, standards are silent about how these amounts should be determined and methods being used in practice...
Persistent link: https://www.econbiz.de/10013101039
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Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate
Brazel, Joseph F.; Brown, Veena L; Sidgman, Juergen - 2022
always an option. To facilitate multitasking, engagement team communications have extended in-person interactions to computer …
Persistent link: https://www.econbiz.de/10014242313
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How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence
Brazel, Joseph F.; Gold, Anna; Leiby, Justin; Schaefer, … - 2023
engagements, and often is not communicated to the entire engagement team. We then experimentally investigate whether the explicit … communication of AC support to the entire engagement team (by the partner vs. directly from the AC chair) impacts the skepticism of … auditors. AC support increases skeptical actions when management attitudes towards the engagement team are poor. However …
Persistent link: https://www.econbiz.de/10014265469
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Do Board Committees Make a Difference?
Rampling, Peter N. - 2014
Purpose – This paper develops a discussion leading on from a paper relating the influence of board committees combined with board structure/composition and remuneration and corporate governance on the financial performance of a public listed corporation.Design/methodology/approach – This...
Persistent link: https://www.econbiz.de/10013067793
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Teams contribute more and punish less
Auerswald, Heike; Schmidt, Carsten; Thum, Marcel; … - 2016
goods typically assume a single rational decision-maker. We use a laboratory experiment to compare team decisions to … contribute more to the public good than individuals. With a punishment option subsequently to the contribution decision team …. Extreme preferences for punishment are eliminated by the majority decision rule. Overall, team decisions are closer to the …
Persistent link: https://www.econbiz.de/10011541282
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Performance in the beauty contest : how strategic discussion enhances team reasoning
Baethge, Caroline - 2016
of information exchanged between team members improves the teams' performance if and only if the teams strategically …
Persistent link: https://www.econbiz.de/10011848742
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Anti-social behavior in groups
Bauer, Michal; Cahlíková, Jana; Celik Katreniak, Dagmara - 2018
This paper provides strong evidence supporting the long-standing speculation that decision-making in groups has a dark side, by magnifying the prevalence of anti-social behavior towards outsiders. A large-scale experiment implemented in Slovakia and Uganda (N=2,309) reveals that deciding in a...
Persistent link: https://www.econbiz.de/10011949115
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Preference communication and leadership in group decision-making
Ertac, Seda; Gurdal, Mehmet Y. - 2013 - First Version: July 2012, This Version: October 2013
We report results from a laboratory experiment that explores the effects of preference communication and leader selection mechanisms in group decision-making. In a setting where all members of a group get the same payoff based on the group leader's decision of how much risk to take, we study the...
Persistent link: https://www.econbiz.de/10010222348
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Heterogeneity in effect size estimates : empirical evidence and practical implications
Holzmeister, Felix; Johannesson, Magnus; Böhm, Robert; … - 2023
A typical empirical study involves choosing a sample, a research design, and an analysis path. Variation in such choices across studies leads to heterogeneity in results that introduce an additional layer of uncertainty not accounted for in reported standard errors and confidence intervals. We...
Persistent link: https://www.econbiz.de/10014445891
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Do groups fight more? : experimental evidence on conflict initiation
Ke, Changxia; Morath, Florian; Seelos, Sophia - 2023
This paper investigates whether distributional conflicts become more likely when groups are involved in the fight. We present results from a laboratory experiment in which two parties can appropriate resources via a contest or, alternatively, take an outside option. Keeping monetary gains...
Persistent link: https://www.econbiz.de/10014390274