| dc.creator (作者) | 杜榮瑞 | zh_TW |
| dc.creator (作者) | 林靖傑 | zh_TW |
| dc.creator (作者) | 廖容翎 | zh_TW |
| dc.creator (作者) | Duh, Rong-Ruey | en_US |
| dc.creator (作者) | Lin, Ching-Chieh | en_US |
| dc.date (日期) | 2016-07 | - |
| dc.date.accessioned | 15-Nov-2017 16:00:57 (UTC+8) | - |
| dc.date.available | 15-Nov-2017 16:00:57 (UTC+8) | - |
| dc.date.issued (上傳時間) | 15-Nov-2017 16:00:57 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/114779 | - |
| dc.description.abstract (摘要) | 本文探討查核過程中，核閱方式與核閱者立場等兩種解釋責任對查核績效的聯合影響，是否查核人員在電子核閱下能減少其策略性行為。經以78 位查核人員實驗後發現，在面對面核閱下，若受試者主管傾向懷疑客戶解釋，相對於主管傾向信任客戶，受試者對於應收帳款餘額評以較低程度允當表達，此種策略性態度移轉在電子核閱下並未減輕。此外，在面對面核閱下，懷疑組的受試者比信任組搜尋更多反向（更少正向）的查核證據，在電子核閱下，正向與反向證據量差距縮小。本文認為，核閱方式在查核人員傾向主管立場的行為中，具調節效果，但此調節效果僅存在於過程而非結果的解釋責任。 | zh_TW |
| dc.description.abstract (摘要) | This study examines the joint effect on auditor performance of two accountability features in the audit review process: review mode and reviewer preference. It investigates whether the auditors` strategic behavior can be mitigated under the e-mail review mode. Seventy-eight auditors participated in an experiment. Results suggest that, under the face-to-face review mode, auditors whose supervisors are known to be skeptical about client-provided explanations make lower likelihood assessment that the explanations can substantially account for the fluctuation of accounts receivable balance than auditors whose supervisors are known to trust the client-provided explanations. Such attitudinal shift is not reduced under the e-mail review mode. In addition, under the face-to-face review mode, auditors in the skeptical condition search for more opposing (less supporting) audit evidence than those in the credence condition. However, such differences diminish under the e-mail review mode. Our finding suggests that auditors` conformity to the reviewer preference can be moderated by review mode for process accountability but not outcome accountability. | en_US |
| dc.format.extent | 485182 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 會計評論, 63, 47-76 | zh_TW |
| dc.subject (關鍵詞) | 解釋責任 ; 核閱方式 ; 核閱者立場 ; 查核績效 | zh_TW |
| dc.subject (關鍵詞) | Accountability ; Review mode ; Reviewer preference ; Auditor performance | en_US |
| dc.title (題名) | 核閱方式與核閱者立場對查核績效之影響 | zh_TW |
| dc.title (題名) | The Effect of Review Mode and Reviewer Preference on Auditors` Performance | en_US |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6552/JOAR.2016.63.2 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.6552/JOAR.2016.63.2 | - |
