Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/132543
DC Field | Value | Language |
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dc.contributor | 會計評論 | - |
dc.creator | 黃朝信 | - |
dc.creator | Huang, Chao-Hsin | - |
dc.creator | 杜榮瑞 | - |
dc.creator | Duh, Rong-Ruey | - |
dc.date | 2020-01 | - |
dc.date.accessioned | 2020-11-13T02:23:01Z | - |
dc.date.available | 2020-11-13T02:23:01Z | - |
dc.date.issued | 2020-11-13T02:23:01Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/132543 | - |
dc.description.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. | - |
dc.description.abstract | 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 | 會計評論, 70, 97-134 | - |
dc.subject | Performance appraisal ; Superior performance ; Prior impressions ; Audit review process | - |
dc.subject | 績效評估 ; 上司績效 ; 先前印象 ; 審計複核程序 | - |
dc.title | Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates | - |
dc.title | 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 | article | - |
dc.identifier.doi | 10.6552/JOAR.202001_(70).0003 | - |
dc.doi.uri | https://doi.org/10.6552/JOAR.202001_(70).0003 | - |
item.grantfulltext | open | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
item.cerifentitytype | Publications | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
Appears in Collections: | 期刊論文 |
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