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    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/132543


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    題名: Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates
    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
    作者: 黃朝信
    Huang, Chao-Hsin
    杜榮瑞
    Duh, Rong-Ruey
    貢獻者: 會計評論
    關鍵詞: Performance appraisal ; Superior performance ; Prior impressions ; Audit review process 
    績效評估 ; 上司績效 ; 先前印象 ; 審計複核程序
    日期: 2020-01
    上傳時間: 2020-11-13 10:23:01 (UTC+8)
    摘要: 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.
    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。
    關聯: 會計評論, 70, 97-134
    資料類型: article
    DOI 連結: https://doi.org/10.6552/JOAR.202001_(70).0003
    DOI: 10.6552/JOAR.202001_(70).0003
    顯示於類別:[會計評論] 期刊論文

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