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    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114771


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    題名: Accountability, Task Characteristics and Audit Judgments
    作者: Duh, Rong-Ruey
    Chang, Janie
    Chen, Elaine
    關鍵詞: Accountability;Task characteristics
    日期: 2007-05
    上傳時間: 2017-11-15 15:59:02 (UTC+8)
    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.
    關聯: 會計評論, 45_s, 51-75
    資料類型: article
    DOI 連結: http://dx.doi.org/10.6552/JOAR.2007.45.s.3
    DOI: 10.6552/JOAR.2007.45.s.3
    顯示於類別:[會計評論] 期刊論文

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