Accountability, task characteristics and audit judgments
Journal
會計評論
Journal Issue
special issue
Pages
51-75
Date Issued
2007
Date
2007
Author(s)
Abstract
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.
Type
journal article