The Effects of Senior Internal Auditor Behaviour on Staff Performance and Satisfaction

Barbara Apostolou, William Pasewark, Jerry R. Strawser

Research output: Contribution to journalArticlepeer-review

Abstract

The increasing importance of the internal audit function in the USA is evidenced by the attention focused on this function by professional standard setting bodies (Institute of Internal Auditors, 1989; American Institute of Certified Public Accountants, 1991) and an investigatory commission (National Commission on Fraudulent Financial Reporting, 1987). Previous research in both accounting (Jiambalvo and Pratt, 1982; Pratt and Jiambalvo, 1981) and organisational behaviour (see Yukl, 1989 for a review) has identified specific leader behaviours that result in improved performance and satisfaction. Using a recently developed taxonomy unavailable at the time these previous studies were conducted, this study explores the effect of leader (senior internal auditor) behaviours on subunit (internal audit team) performance and subordinate (internal audit staff) satisfaction. The results of this study indicate that audit efficiency is influenced by both task behaviours (e.g. administering discipl
Original languageEnglish
Pages (from-to)110-122
JournalAccounting and Business Research
StatePublished - Jan 1 1993

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