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1-3 of 3
Keywords: ghost ticking
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Journal Articles
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 19–41.
Published: 01 May 2024
... of frame. negative feedback feedback orientation goal framing workpaper review task performance ghost ticking Although negative feedback is often needed to improve employee performance, it can backfire by triggering adverse reactions of demotivation and dissatisfaction, reduced...
Journal Articles
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 27–51.
Published: 01 February 2023
... avoidance and “ghost ticking.” Our results suggest that ongoing power disparities between staff auditors and their clients may impair staff auditors’ operational independence. We focus our investigation on staff auditors (commonly called audit associates and audit seniors) who interact with client...
Journal Articles
How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures
Available to Purchase
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 53–77.
Published: 01 November 2021
...Jessica L. Buchanan; M. David Piercey SUMMARY Prior research shows that ghost ticking, or documenting audit work not actually performed, is a persistent threat to audit quality. We examine whether requiring self-references in audit workpapers (i.e., “I” performed the test) can effectively curtail...