Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial

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.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2016

Author dc:creator

• Estep, Cassandra Ruth

Contributors dc:contributor

• Bauer, Tim
• Peecher, Mark E.
• Trotman, Ken
• Williamson, Michael
• Albarracín, Dolores

• audit teams
• IT specialists
• team identity
• input weight
• internal control over financial reporting

Statement dc:rights

• Copyright 2016 Cassandra Estep

Language dc:language

en

Handle dc:identifier

http://hdl.handle.net/2142/90515

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/90515