{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/90515"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/90515","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial","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.","abstract_html":"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.","abstract_has_math":false,"creators":["Estep, Cassandra Ruth"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Bauer, Tim","Peecher, Mark E.","Trotman, Ken","Williamson, Michael","Albarracín, Dolores"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2016,"date_issued":"2016-07-07T19:53:28Z","date_published":"2016-07-07T19:53:28Z","updated_at":"2026-07-22T22:26:32Z","subjects":["audit teams","IT specialists","team identity","input weight","internal control over financial reporting"],"languages":["en"],"rights":["Copyright 2016 Cassandra Estep"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/2142/90515","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Bauer, Tim","Peecher, Mark E.","Trotman, Ken","Williamson, Michael","Albarracín, Dolores"]},{"key":"dc:creator","label":"Author","values":["Estep, Cassandra Ruth"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2016-07-07T19:53:28Z","2016-04-08","2016-05"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["audit teams","IT specialists","team identity","input weight","internal control over financial reporting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 2016 Cassandra Estep"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/90515"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["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.","Submission original under an indefinite embargo labeled 'Open Access'. The submission was exported from vireo on 2016-07-07 without embargo terms","The student, Cassandra Estep, accepted the attached license on 2016-04-08 at 13:34.","The student, Cassandra Estep, submitted this Dissertation for approval on 2016-04-08 at 13:35.","This Dissertation was approved for publication on 2016-04-08 at 15:28.","DSpace SAF Submission Ingestion Package generated from Vireo submission #9169 on 2016-07-07 at 13:29:04","Made available in DSpace on 2016-07-07T19:53:28Z (GMT). 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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.","Submission original under an indefinite embargo labeled 'Open Access'. The submission was exported from vireo on 2016-07-07 without embargo terms","The student, Cassandra Estep, accepted the attached license on 2016-04-08 at 13:34.","The student, Cassandra Estep, submitted this Dissertation for approval on 2016-04-08 at 13:35.","This Dissertation was approved for publication on 2016-04-08 at 15:28.","DSpace SAF Submission Ingestion Package generated from Vireo submission #9169 on 2016-07-07 at 13:29:04","Made available in DSpace on 2016-07-07T19:53:28Z (GMT). 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