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Title: Accountability, Task Characteristics and Audit Judgments
Authors: Duh, Rong-Ruey
Chang, Janie
Chen, Elaine
Keywords: Accountability;Task characteristics
Date: 2007-05
Issue Date: 2017-11-15 15:59:02 (UTC+8)
Abstract: 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.
Relation: 會計評論, 45_s, 51-75
Data Type: article
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Appears in Collections:[會計評論] 期刊論文

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