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Title:Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial
Author(s):Estep, Cassandra Ruth
Director of Research:Bauer, Tim
Doctoral Committee Chair(s):Peecher, Mark E.
Doctoral Committee Member(s):Trotman, Ken; Williamson, Michael; Albarracín, Dolores
Department / Program:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Subject(s):audit teams
IT specialists
team identity
input weight
internal control over financial reporting
Abstract:In this dissertation, I investigate how auditors integrate information technology (IT) specialist input on internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of ICFR issue classifications and the importance of appropriate classification due to the potential impact on audit quality, combining knowledge from different perspectives is likely beneficial. Drawing on social identity theory, expertise, and advice literatures, I predict and find benefits result from a weaker shared team identity between auditors and IT specialists. Specifically, I find auditors with a weaker team identity place more weight on IT specialist input for IT-related issues and are more likely to differentiate between more and less accurate input, compared to auditors sharing a stronger team identity with the IT specialist providing the input. My dissertation provides a better understanding of how a key aspect of the audit team environment, team identity, influences auditor integration of input from audit specialists. The implications of my dissertation are of interest to researchers, regulators, and practitioners, especially as recent audit firm initiatives likely increase the extent to which auditors and IT specialists view themselves as one team.
Issue Date:2016-04-08
Rights Information:Copyright 2016 Cassandra Estep
Date Available in IDEALS:2016-07-07
Date Deposited:2016-05

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