English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Audit quality rewards might create incentives for auditors to enhance their performance. We examine whether the effects of an audit quality bonus are contingent on appetitive motivation and engagement pressure. Appetitive motivation is a personality trait of goal pursuits that consists of drive, reward responsiveness, and fun seeking. Engagement pressure is the conflict between meeting time budgets and complying with auditing standards. Relying on cognitive evaluation theory, we expect that an audit quality bonus increases audit quality for auditors with lower appetitive motivation and decreases audit quality for auditors with higher appetitive motivation when engagement pressure is low. When engagement pressure is high, the effects of an audit quality bonus are difficult to predict. In an experiment with 420 auditors, we manipulate an audit quality bonus and the level of engagement pressure and measure appetitive motivation. The results are consistent with our expectations in the setting of low engagement pressure, but only for drive. In the setting of high engagement pressure, we find no effects for an audit quality bonus. When considering audit quality rewards, it is important to acknowledge the typical audit environment of conflicting pressures and the level of drive that both can constrain these rewards’ effectiveness.

Evidence on the Effects of an Audit Quality Bonus