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Title: Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates
Authors: 黃朝信
Huang, Chao-Hsin
Duh, Rong-Ruey
Contributors: 會計評論
Keywords: 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
Date: 2020-01
Issue Date: 2020-11-13 10:23:01 (UTC+8)
Abstract: 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.
Relation: 會計評論, 70, 97-134
Data Type: article
DOI 連結:
Appears in Collections:[會計評論] 期刊論文

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