| dc.contributor | 會計評論 | - |
| dc.creator (作者) | 黃朝信 | - |
| dc.creator (作者) | Huang, Chao-Hsin | - |
| dc.creator (作者) | 杜榮瑞 | - |
| dc.creator (作者) | Duh, Rong-Ruey | - |
| dc.date (日期) | 2020-01 | - |
| dc.date.accessioned | 13-Nov-2020 10:23:01 (UTC+8) | - |
| dc.date.available | 13-Nov-2020 10:23:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-Nov-2020 10:23:01 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/132543 | - |
| dc.description.abstract (摘要) | This study examines whether the superiors` prior impressions of their subordinates influence their performance evaluations of the subordinates, and whether the superiors` performance moderates the above relationship in the setting of audit review process. Adopting a 2 (good vs. bad impression of subordinates) x 2 (outstanding vs. average superiors` performance) between-participants design, we recruit managers (Experiment 1) and seniors (Experiment 2) from a Big 4 firm to conduct two experiments in which the participants evaluate the quality of their subordinates` workpapers regarding a client`s allowance of bad debts. Consistent with our hypotheses, the results reveal that the managers` review of seniors` work is influenced by the prior impression of seniors, and outstanding managers are less susceptible to the impression effect. The seniors` review of staffs` work is also influenced by their prior impression of staff auditors, but outstanding seniors and average seniors are not differentially affected by the prior impressions. | - |
| dc.description.abstract (摘要) | 本研究探討會計師事務所審計複核程序，上司對下屬之先前印象是否會影響其對下屬工作的績效評估，以及上司本身的績效是否影響上述關係。採用2（下屬印象較佳與下屬印象較差）x2（上司績效優良與上司績效普通）受試者間實驗設計，以某一四大會計師事務所之經理（實驗一）及領組（實驗二）為受試者分別進行實驗，讓受試者評估下屬所編製關於備抵呆帳之查核工作底稿的品質。結果與研究假說一致，顯示經理對領組之工作底稿品質評估會受到對領組印象之影響，而績效優良的經理在評估領組之工作底稿品質時，則不會受到其對領組印象之影響。再者，領組對查帳員之工作底稿品質評估會受到對查帳員印象之影響，而績效優良的領組與績效普通的領組，所受到先前印象之影響並無不同。 | - |
| dc.format.extent | 433658 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 會計評論, 70, 97-134 | - |
| dc.subject (關鍵詞) | Performance appraisal ; Superior performance ; Prior impressions ; Audit review process | - |
| dc.subject (關鍵詞) | 績效評估 ; 上司績效 ; 先前印象 ; 審計複核程序 | - |
| dc.title (題名) | Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates | - |
| dc.title (題名) | 審計複核程序的績效評估：上司績效與上司對下屬印象的效果 | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6552/JOAR.202001_(70).0003 | - |
| dc.doi.uri (DOI) | https://doi.org/10.6552/JOAR.202001_(70).0003 | - |
