Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/132543
題名: | Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates 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 |
作者: | 黃朝信 Huang, Chao-Hsin 杜榮瑞 Duh, Rong-Ruey |
貢獻者: | 會計評論 | 關鍵詞: | Performance appraisal ; Superior performance ; Prior impressions ; Audit review process 績效評估 ; 上司績效 ; 先前印象 ; 審計複核程序 |
日期: | Jan-2020 | 上傳時間: | 13-Nov-2020 | 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. 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。 |
關聯: | 會計評論, 70, 97-134 | 資料類型: | article | DOI: | https://doi.org/10.6552/JOAR.202001_(70).0003 |
Appears in Collections: | 期刊論文 |
Show full item record
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.