Error reports in the light of error management climate, task complexity and personnel composition

Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. D...
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Autor*in:	Haid, Marco - 1986- [verfasserIn] Graschitz, Sabine [verfasserIn] Heimerl, Peter - 1964- [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2019

Rechteinformationen:	Open Access Namensnennung - Nicht-kommerziell 2.0 Generic ; CC BY-NC 2.0

Übergeordnetes Werk:	Enthalten in: International journal of business and economic sciences applied research - Kavala : [Verlag nicht ermittelbar], 2015, 12(2019), 3, Seite 14-23
Übergeordnetes Werk:	volume:12 ; year:2019 ; number:3 ; pages:14-23

Links:	Link aufrufen Link aufrufen Link aufrufen

DOI / URN:	10.25103/ijbesar.123.02

Katalog-ID:	1703788583

Internformat


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allfields	10.25103/ijbesar.123.02 doi 10419/242206 hdl (DE-627)1703788583 (DE-599)KXP1703788583 DE-627 ger DE-627 rda eng M40 M42 jelc Haid, Marco 1986- verfasserin (DE-588)1167193008 (DE-627)1030881170 (DE-576)511028407 aut Error reports in the light of error management climate, task complexity and personnel composition Marco Haid, Sabine Graschitz, Peter Heimerl 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms. DE-206 Namensnennung - Nicht-kommerziell 2.0 Generic CC BY-NC 2.0 cc https://https://creativecommons.org/licenses/by-nc/2.0/ Graschitz, Sabine verfasserin (DE-588)1167192540 (DE-627)1030880107 (DE-576)511027710 aut Heimerl, Peter 1964- verfasserin (DE-588)130397938 (DE-627)501109919 (DE-576)164730079 aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 12(2019), 3, Seite 14-23 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:12 year:2019 number:3 pages:14-23 http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf Verlag kostenfrei http://doi.org/10.25103/ijbesar.123.02 Resolving-System kostenfrei http://hdl.handle.net/10419/242206 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 12 2019 3 14-23 26 01 0206 3695916052 x1z 06-07-20 2403 01 DE-LFER 3736166567 00 --%%-- --%%-- n --%%-- l01 07-08-20 2403 01 DE-LFER http://doi.org/10.25103/ijbesar.123.02 2403 01 DE-LFER http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf 26 00 DE-206 56 Error Management Climate 26 00 DE-206 56 Personnel Composition 26 00 DE-206 56 Error Report 26 00 DE-206 56 Audit Quality 26 00 DE-206 56 Task Complexity
spelling	10.25103/ijbesar.123.02 doi 10419/242206 hdl (DE-627)1703788583 (DE-599)KXP1703788583 DE-627 ger DE-627 rda eng M40 M42 jelc Haid, Marco 1986- verfasserin (DE-588)1167193008 (DE-627)1030881170 (DE-576)511028407 aut Error reports in the light of error management climate, task complexity and personnel composition Marco Haid, Sabine Graschitz, Peter Heimerl 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms. DE-206 Namensnennung - Nicht-kommerziell 2.0 Generic CC BY-NC 2.0 cc https://https://creativecommons.org/licenses/by-nc/2.0/ Graschitz, Sabine verfasserin (DE-588)1167192540 (DE-627)1030880107 (DE-576)511027710 aut Heimerl, Peter 1964- verfasserin (DE-588)130397938 (DE-627)501109919 (DE-576)164730079 aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 12(2019), 3, Seite 14-23 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:12 year:2019 number:3 pages:14-23 http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf Verlag kostenfrei http://doi.org/10.25103/ijbesar.123.02 Resolving-System kostenfrei http://hdl.handle.net/10419/242206 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 12 2019 3 14-23 26 01 0206 3695916052 x1z 06-07-20 2403 01 DE-LFER 3736166567 00 --%%-- --%%-- n --%%-- l01 07-08-20 2403 01 DE-LFER http://doi.org/10.25103/ijbesar.123.02 2403 01 DE-LFER http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf 26 00 DE-206 56 Error Management Climate 26 00 DE-206 56 Personnel Composition 26 00 DE-206 56 Error Report 26 00 DE-206 56 Audit Quality 26 00 DE-206 56 Task Complexity
allfields_unstemmed	10.25103/ijbesar.123.02 doi 10419/242206 hdl (DE-627)1703788583 (DE-599)KXP1703788583 DE-627 ger DE-627 rda eng M40 M42 jelc Haid, Marco 1986- verfasserin (DE-588)1167193008 (DE-627)1030881170 (DE-576)511028407 aut Error reports in the light of error management climate, task complexity and personnel composition Marco Haid, Sabine Graschitz, Peter Heimerl 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms. DE-206 Namensnennung - Nicht-kommerziell 2.0 Generic CC BY-NC 2.0 cc https://https://creativecommons.org/licenses/by-nc/2.0/ Graschitz, Sabine verfasserin (DE-588)1167192540 (DE-627)1030880107 (DE-576)511027710 aut Heimerl, Peter 1964- verfasserin (DE-588)130397938 (DE-627)501109919 (DE-576)164730079 aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 12(2019), 3, Seite 14-23 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:12 year:2019 number:3 pages:14-23 http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf Verlag kostenfrei http://doi.org/10.25103/ijbesar.123.02 Resolving-System kostenfrei http://hdl.handle.net/10419/242206 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 12 2019 3 14-23 26 01 0206 3695916052 x1z 06-07-20 2403 01 DE-LFER 3736166567 00 --%%-- --%%-- n --%%-- l01 07-08-20 2403 01 DE-LFER http://doi.org/10.25103/ijbesar.123.02 2403 01 DE-LFER http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf 26 00 DE-206 56 Error Management Climate 26 00 DE-206 56 Personnel Composition 26 00 DE-206 56 Error Report 26 00 DE-206 56 Audit Quality 26 00 DE-206 56 Task Complexity
allfieldsGer	10.25103/ijbesar.123.02 doi 10419/242206 hdl (DE-627)1703788583 (DE-599)KXP1703788583 DE-627 ger DE-627 rda eng M40 M42 jelc Haid, Marco 1986- verfasserin (DE-588)1167193008 (DE-627)1030881170 (DE-576)511028407 aut Error reports in the light of error management climate, task complexity and personnel composition Marco Haid, Sabine Graschitz, Peter Heimerl 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms. DE-206 Namensnennung - Nicht-kommerziell 2.0 Generic CC BY-NC 2.0 cc https://https://creativecommons.org/licenses/by-nc/2.0/ Graschitz, Sabine verfasserin (DE-588)1167192540 (DE-627)1030880107 (DE-576)511027710 aut Heimerl, Peter 1964- verfasserin (DE-588)130397938 (DE-627)501109919 (DE-576)164730079 aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 12(2019), 3, Seite 14-23 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:12 year:2019 number:3 pages:14-23 http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf Verlag kostenfrei http://doi.org/10.25103/ijbesar.123.02 Resolving-System kostenfrei http://hdl.handle.net/10419/242206 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 12 2019 3 14-23 26 01 0206 3695916052 x1z 06-07-20 2403 01 DE-LFER 3736166567 00 --%%-- --%%-- n --%%-- l01 07-08-20 2403 01 DE-LFER http://doi.org/10.25103/ijbesar.123.02 2403 01 DE-LFER http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf 26 00 DE-206 56 Error Management Climate 26 00 DE-206 56 Personnel Composition 26 00 DE-206 56 Error Report 26 00 DE-206 56 Audit Quality 26 00 DE-206 56 Task Complexity
allfieldsSound	10.25103/ijbesar.123.02 doi 10419/242206 hdl (DE-627)1703788583 (DE-599)KXP1703788583 DE-627 ger DE-627 rda eng M40 M42 jelc Haid, Marco 1986- verfasserin (DE-588)1167193008 (DE-627)1030881170 (DE-576)511028407 aut Error reports in the light of error management climate, task complexity and personnel composition Marco Haid, Sabine Graschitz, Peter Heimerl 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms. DE-206 Namensnennung - Nicht-kommerziell 2.0 Generic CC BY-NC 2.0 cc https://https://creativecommons.org/licenses/by-nc/2.0/ Graschitz, Sabine verfasserin (DE-588)1167192540 (DE-627)1030880107 (DE-576)511027710 aut Heimerl, Peter 1964- verfasserin (DE-588)130397938 (DE-627)501109919 (DE-576)164730079 aut Enthalten in International journal of business and economic sciences applied research Kavala : [Verlag nicht ermittelbar], 2015 12(2019), 3, Seite 14-23 Online-Ressource (DE-627)836177622 (DE-600)2836461-2 (DE-576)446141399 2408-0101 nnns volume:12 year:2019 number:3 pages:14-23 http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf Verlag kostenfrei http://doi.org/10.25103/ijbesar.123.02 Resolving-System kostenfrei http://hdl.handle.net/10419/242206 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 12 2019 3 14-23 26 01 0206 3695916052 x1z 06-07-20 2403 01 DE-LFER 3736166567 00 --%%-- --%%-- n --%%-- l01 07-08-20 2403 01 DE-LFER http://doi.org/10.25103/ijbesar.123.02 2403 01 DE-LFER http://ijbesar.teiemt.gr/docs/volume12_issue3/12_03_02.pdf 26 00 DE-206 56 Error Management Climate 26 00 DE-206 56 Personnel Composition 26 00 DE-206 56 Error Report 26 00 DE-206 56 Audit Quality 26 00 DE-206 56 Task Complexity
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source	Enthalten in International journal of business and economic sciences applied research 12(2019), 3, Seite 14-23 volume:12 year:2019 number:3 pages:14-23
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title_full	Error reports in the light of error management climate, task complexity and personnel composition Marco Haid, Sabine Graschitz, Peter Heimerl
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title_auth	Error reports in the light of error management climate, task complexity and personnel composition
abstract	Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms.
abstractGer	Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms.
abstract_unstemmed	Purpose: This study examines the impact of error management climate, task complexity and personnel composition on the willingness to report errors in audit firms. A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms.
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A high willingness to report errors enables the proper conduction of an audit and is associated with higher organizational performance. Design/methodology/approach: We use a mixed-subject case-based experiment to gain data for the examination. A total of 53 certified Austrian and German auditors participated in the experiment. For the data analysis, we use descriptive statistics and nonparametric test procedures to investigate significant differences. Findings: The results indicate that a proper error management climate is the most important factor for the willingness to report errors, which increases under an “error-tolerant” error management climate. The impact of the error management climate is independent of the task complexity and the personnel composition in which the error occurred. Research limitations/implications: The use of other methods and approaches to manipulate and operationalize the variables may lead to different results. Originality/value: This study contributes to the growing body of literature on error management climate. The analysis of the influence of task complexity and personnel composition on the willingness to report errors offers new insights into the impact and significance of error management climate in audit firms.</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="q">DE-206</subfield><subfield code="a">Namensnennung - Nicht-kommerziell 2.0 Generic</subfield><subfield code="f">CC BY-NC 2.0</subfield><subfield code="2">cc</subfield><subfield code="u">https://https://creativecommons.org/licenses/by-nc/2.0/</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Graschitz, Sabine</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1167192540</subfield><subfield code="0">(DE-627)1030880107</subfield><subfield code="0">(DE-576)511027710</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Heimerl, Peter</subfield><subfield code="d">1964-</subfield><subfield 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