Accountability, Task Characteristics and Audit Judgments__臺灣人文及社會科學引文索引資料庫

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題名：	Accountability, Task Characteristics and Audit Judgments
書刊名：	會計評論
作者：	duh, rong-ruey ／Chang, Janie C.／Chen, Elaine
出版日期：	2007
卷期：	特刊
頁次：	頁51-75
主題關鍵詞：	Accountability；Task characteristics
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:2 共同引用:0 點閱:23

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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期刊論文
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