The Impact of Error-Management Climate, Error Type and Error Originator on Auditors’ Reporting Errors Discovered on Audit Work Papers

We examine factors affecting the auditor’s willingness to report their own or their peers’ self-discovered errors in working papers subsequent to detailed working paper review. Prior research has shown that errors in working papers are detected in the review process; however, such detection rates only rarely exceed 50% of the seeded errors. Hence, measures that encourage auditors to be alert to their own (or their peers’) potential errors any time they revisit the audit working papers may be valuable in detecting such residual errors and potentially correcting them before damage occurs to the audit firm or its client. We hypothesize that three factors affect the auditor’s willingness to report post detailed review discovered errors: the local office error-management climate (open versus blame), the type of error (mechanical versus conceptual) and who committed the error (the individual who committed the error (self) or a peer). Local office error-management climate is said to be open and supportive where errors and mistakes are accepted as part of everyday life as long as they are learned from and not repeated. In alternative, a blame error-management climate focuses on a “get it right the first time” culture where mistakes are not tolerated and blame gets attached to those admitting to or found committing such errors. We find that error-management climate has a significant overall effect on auditor willingness to report errors, as does who committed the error originally. We find both predicted and unpredicted significant interactions among the three factors that qualify these observed significant main effects. We discuss implications for audit practice and further research

Analysis of shared common genetic risk between amyotrophic lateral sclerosis and epilepsy

Because hyper-excitability has been shown to be a shared pathophysiological mechanism, we used the latest and largest genome-wide studies in amyotrophic lateral sclerosis (n = 36,052) and epilepsy (n = 38,349) to determine genetic overlap between these conditions. First, we showed no significant genetic correlation, also when binned on minor allele frequency. Second, we confirmed the absence of polygenic overlap using genomic risk score analysis. Finally, we did not identify pleiotropic variants in meta-analyses of the 2 diseases. Our findings indicate that amyotrophic lateral sclerosis and epilepsy do not share common genetic risk, showing that hyper-excitability in both disorders has distinct origins

Il ruolo e le responsabilità degli attori interni ed esterni.

Il capitolo illustra le principali criticità di gestione dei team di sviluppo e di implementazione di un sistema ERP ponendo particolare attenzione alle logiche relazionali intra e inter team

Individual improvisation in Information Systems Development

Le tradizionali metodologie di sviluppo dei sistemi informativi sono sempre state caratterizzate da meccaniche topdown e da procedure molto strutturate. In questa epoca di cambiamento veloce, è stato necessario dotarsi di strumenti di sviluppo più veloce, in cui l'improvvisazione individuale assume un peso crescente fondamentale. In questo contributo si legge un'analisi dell'importanza dell'improvvisazione individuale nello sviluppo dei sistemi informativi, insieme ad un elenco delle variabili più importanti che la influenzano

Dal make or buy al make or rent nei Sistemi Informativi

Dal make or buy al make or rent nei Sistemi Informativ

Chart success and innovation in the music industry:does organizational form matters?

The paper explores the relationship between organizational forms and innovation in the music industry. It is acknowledged that new titles introduction is a key success factor and a proxy for measuring innovation is provided. Results indicate that partnership is a winning form only when it is explicitly aimed at exploration, i.e. when it refers to previously unpublished artists

A no blame approach to organizational learning

High-reliability Organizations (HROs) are those organizations in which even a minor error in their processes may seriously hinder the very existence of the firm, together with the safety of external actors (Roberts, 1990). Past field studies have shown that HROs encourage the reporting of errors and near misses, exploiting these accidents to improve their operative processes. We label this practice as a no blame approach to error management, arguing that it enhances organizational learning. In this paper, by taking a cognitive perspective of organizations (Weick, 1979; Grandori, 1984), we draw on existing contributions on HROs to discuss the characteristics of the no blame organization. We mainly build on Weick’s theorizing to highlight the following, apparent, paradox: why is it that HROs, which can not afford to commit errors, do not blame operators that spontaneously report them? In this paper, based on two possibility cases, we delineate the theoretical grounding of a no blame approach to organizational learning. The existence of no blame practices suggests that the exploitation of information deriving from error-reporting may prove beneficial in environments where issues of learning and reliability are particularly relevant. In the final section of the paper we appraise costs and benefits of adopting a no blame approach

Team level antecedents of individual improvisation in ISD projects

The paper focuses on the role of team level characteristics that may influence improvisation in a project based setting. Specifically, the paper looks at Information systems development projects

Improvisation in IT development and implementation projects: a multi level perspective

The paper illustrates the how team level characteristics may foster behaviors that are improvisational in nature, thus helping individuals to face unexpected issues