Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/114771
題名: | Accountability, Task Characteristics and Audit Judgments | 作者: | Duh, Rong-Ruey Chang, Janie Chen, Elaine |
關鍵詞: | Accountability ; Task characteristics | 日期: | May-2007 | 上傳時間: | 15-Nov-2017 | 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. | 關聯: | 會計評論, 45_s, 51-75 | 資料類型: | article | DOI: | http://dx.doi.org/10.6552/JOAR.2007.45.s.3 |
Appears in Collections: | 期刊論文 |
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File | Description | Size | Format | |
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45_s-3.pdf | 693.36 kB | Adobe PDF2 | View/Open |
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