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篇名 Accountability, Task Characteristics and Audit Judgments
卷期 特刊
作者 Duh, Rong-rueyChang, Janie C.Chen, Elaine
頁次 51-75
關鍵字 AccountabilityTask characteristicsTSSCI
出刊日期 200705

中文摘要

英文摘要

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.

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