Summary: Lecture 6 Leading Your Audit Team

Read the summary and the most important questions on Lecture 6 Leading your audit team

• 1 Introduction

• The traditional leader is a leader?

  1. The leader as ‘superman’ who knows everything and who has no weaknesses (or at least does not show weaknesses).
     
  2. Communication between the leader and team members was mainly unidirectional (from leader to team members).
     

• The modern leader is a leader?

  1. The leader is a member of the team who should act as a positive role model while also being a ‘human being’.
     
  2. Communication between the leader and team members is bi-directional (two directions).
     
  3. Modern leadership typologies: authentic leadership, ethical leadership,….
     

• 2 Dieryinck and leroy

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• !  What is meant with behavioral integrity?

  The pattern of word action consistency
  Practicing what you preach

• 3 Nelson en Proell

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• False/true: previous research shows that auditors censor and withhold information to avoid negative reactions from the audit team leader

  True

• False/true: Audit supervisor typically have a focus on audit effectiveness (doing a good audit) or audit efficiency (get as much as possible profit out of the audit)

  True

• False/true: Speaking up about issues that safe audit effort (efficiency issues) are more likely to be perceived negatively because they finish the audit not in a timely fashion.

  False
  
  True: Speaking up about issues that safe audit effort (efficiency issues) are more likely to be perceived positively because they allow to finish the audit in a timely fashion.

• 4 Mayer

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• Organizational citizenship behavior?

  behavior that is discretionary, not directly or explicitly recognized by the formal reward system, and that in the aggregate promotes the effective functioning of the organization (e.g. helping colleagues,…)

• False/true: Ethical leadership does not focus on the moral manager.

  False: Ethiclal leadership does focus on the moral manager, implying that the manager takes actions to influence the ethical behavior of his/her followers.

• Ethical leaders influence follower ethical behavior in two different ways:

  1. Role modeling and rewarding (punishing) (un)ethical behavior (social learning theory)
  2. Creating trust and fairness that is reciprocated by followers (social exchange theory)
     

• 5 Dierynck and vandenboagaerde

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• False/true: the biggest determinant of audit quality is the quality of the auditor

  true