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Accountability, Task Characteristics and Audit Judgments

並列摘要


This study attempts to examine the effects of task characteristics and accountability on audit judgment. We found that when the audit task is less structured, such as in analytical reviews, auditors will manifest an attitudinal shift toward the preference of the agent to whom they are accountable. When the audit task is structured such as in internal control evaluations, an attitudinal shift will not occur. We also discuss the implications of our findings for audit review processes and future research.

並列關鍵字

Accountability Task characteristics

參考文獻


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Asare, S. K.(1992).The auditor`s going-concern decision: Interaction of task variables and the sequential processing of evidence.The Accounting Review.67,379-393.
Ashton, R(1990).Pressure and performance in accounting decision settings: Paradoxical effect of incentives, feedback, and justification.Journal of Accounting Research.28,148-180.

被引用紀錄


孫素芬(2012)。會計師事務所開業時間與財務績效之關聯性-中國擇吉行為之觀點〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846/TKU.2012.00530

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