Empirical exploration of audit atmosphere: a study in the aircraft manufacturing industry

• Ano de defesa: 2024
• Autor(a) principal: Stiefel, Fabian
• Orientador(a): Santos, Juliana Bonomi
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: eng
• Palavras-chave em Português: Auditoria; Clima organizacional; Logística empresarial; Indústria aeronáutica; Auditores
• Palavras-chave em Inglês: Auditing; Organizational climate; Business logistics; Aeronautical industry; Auditors
• Link de acesso: https://hdl.handle.net/10438/36119

This thesis aims to explore audit atmosphere and its relationship to personality within the context of aircraft manufacturing audits, based on the research fields of buyersupplier relationships, auditing and personality. Building on concepts like auditorauditee relationship and personality, it emphasizes the significance of audit atmosphere as a topic yet to be studied in detail in the industry. The primary goal is to identify the core components of aircraft manufacturing audit atmosphere, assess their importance to key stakeholders, and examine the role of personality. The relevance for an exploration of audit atmosphere is introduced by highlighting the dilemma outlined in the classic negotiation challenge. In addition, the relationship between auditor and auditee in audit fields, other than aircraft manufacturing, is explained. Furthermore, the Big Five Personality model, also known as the OCEAN model, is introduced and linked to audit dynamics to provide a widely accepted definition for the thesis’ methodology regarding personality. The thesis identifies sub-categories of aircraft manufacturing audit atmosphere through a brainstorming session with two experienced auditors, and organizes them in a mind map. These categories are then evaluated and ranked by ten auditors/auditees from diverse aircraft manufacturing backgrounds using the Analytic Hierarchy Process. Additionally, the same participants complete the BFI-S personality test to measure their traits on the OCEAN scale. They also assess their audit counterparts’ personalities using a tailored, AI-adapted version of the BFI-S, designed for comparative analysis. Data is gathered for both ”good” and ”bad” perceived aircraft manufacturing audit atmospheres. As a result, the survey seems to validate and justify the development of the audit atmosphere framework empirically, including the sub-categories identified during the brainstorming session. The analysis highlights which categories are most important on average, as well as to specific relevant stakeholder groups. Moreover, the findings indicate that there is a pattern between good / bad aircraft manufacturing audit atmosphere and the personality trait dynamic of auditor and auditee.