Auditors’ Perception of Their Regulator Within Their Social Group

Authors

  • Anna J. Johnson-Snyder East Carolina University
  • Brenda L. Killingsworth East Carolina University
  • April H. Reed East Carolina University
  • U. Yeliz Eseryel East Carolina University

DOI:

https://doi.org/10.33423/jlae.v19i4.5757

Keywords:

leadership, accountability, ethics, regulatory body, perception, auditing, professional judgment, expert’s evaluative decision, regulator effectiveness

Abstract

Although copious literature exists on the judgment and decision-making (JDM) process, there is primarily anecdotal research on the personal perception of a regulatory body, such as the US Public Company Accounting Oversight Board (PCAOB). However, none have investigated its statistical impact on experts’ evaluation of another expert’s decision. A survey was conducted on 74 experienced auditors’ in-group members’ judgments and their perception of the regulator (PCAOB) to better understand the social group’s impact on professional judgments. The results reveal auditors’ evaluative decisions are positively associated with their perceptions of the regulator, inspection reports usage, and views of the PCAOB’s effectiveness.

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Published

2022-12-31

How to Cite

Johnson-Snyder, A. J., Killingsworth, B. L., Reed, A. H., & Eseryel, U. Y. (2022). Auditors’ Perception of Their Regulator Within Their Social Group. Journal of Leadership, Accountability and Ethics, 19(4). https://doi.org/10.33423/jlae.v19i4.5757

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Section

Articles