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題名:Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates
書刊名:會計評論
作者:黃朝信杜榮瑞 引用關係
作者(外文):Huang, Chao-hsinDuh, Rong-ruey
出版日期:2020
卷期:70
頁次:頁97-134
主題關鍵詞:績效評估上司績效先前印象審計複核程序Performance appraisalSuperior performancePrior impressionsAudit review process
原始連結:連回原系統網址new window
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  • 點閱點閱:3
期刊論文
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6.Libby, R.、Trotman, K. T.(199308)。The review process as a control for differential recall of evidence in auditor judgments。Accounting, Organizations and Society,18,559-574。  new window
7.Rich, J. S.、Solomon, I.、Trotman, K. T.(1997)。The audit review process: A characterization from the persuasion perspective。Accounting, Organizations and Society,22,481-505。  new window
8.Solomon, I.(1987)。Multi-auditor Judgment/Decision Making Research。Journal of Accounting Literature,6,1-25。  new window
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12.Tan, Hung-Tong、Libby, Robert(1997)。Tacit managerial versus technical knowledge as determinants of audit expertise in the field。Journal of Accounting Research,35(1),97-113。  new window
13.Kennedy, J.、Peecher, M. E.(1997)。Judging Auditors' Technical Knowledge。Journal of Accounting Research,35(2),279-293。  new window
14.Cooper, William H.(1981)。Ubiquitous Halo。Psychological Bulletin,90(2),218-224。  new window
15.Tan, H.-T.、Shankar, P. G.(2010)。Audit reviewers' evaluation of subordinates' work quality。Auditing: A Journal of Practice & Theory,29(1),251-266。  new window
16.Hunt, S. C.(1995)。A review and synthesis of research in performance evaluation in public accounting。Journal of Accounting Literature,14,107-139。  new window
17.Libby, R.、Luft, J.(1993)。Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment。Accounting, Organizations and Society,18(5),425-450。  new window
18.Ittonen, K.、Vähämaa, E.、Vähämaa, S.(2013)。Female auditors and accruals quality。Accounting Horizons,27(2),205-228。  new window
19.Nelson, M.、Tan, Hun-Tong(2005)。Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective。Auditing: A Journal of Practice & Theory,24(Supplement 1),41-71。  new window
20.Nickerson, R. S.(1999)。How we know-and sometimes misjudge-what others know: Imputing one's own knowledge to others。Psychological Bulletin,125(6),737-759。  new window
21.Hardies, K.、Breesch, D.、Branson, J.(2015)。The female audit fee premium。Auditing: A Journal of Practice & Theory,34(4),171-195。  new window
22.Prendergast, Canice、Topel, Robert H.(1996)。Favoritism in Organizations。Journal of Political Economy,104,958-978。  new window
23.Abdolmohammadi, M. J.、Searfoss, D. G.、Shanteau, J.(2004)。An investigation of the attributes of top industry audit specialists。Behavioral Research in Accounting,16(1),1-17。  new window
24.Abdolmohammadi, M. J.、Shanteau, J.(1992)。Personal attributes of expert auditors。Organizational Behavior and Human Decision Processes,53(2),158-172。  new window
25.Agoglia, C. P.、Hatfield, R. C.、Brazel, J. F.(2009)。The effects of audit review format on review team judgments。Auditing: A Journal of Practice & Theory,28(1),95-111。  new window
26.Asare, S. K.、McDaniel, L. S.(1996)。The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process。The Accounting Review,71(2),139-159。  new window
27.Bamber, E. M.、Ramsay, R. J.(1997)。An investigation of the effects of specialization in audit workpaper review。Contemporary Accounting Research,14,501-513。  new window
28.Bol, J. C.、Estep, C.、Moers, F.、Peecher, M. E.(2018)。The role of tacit knowledge in auditor expertise and human capital development。Journal of Accounting Research,56,1205-1252。  new window
29.Buckless, F. A.、Ravenscroft, S. P.(1990)。Contrast coding: A refinement of ANOVA in behavioral analysis。The Accounting Review,65,933-945。  new window
30.Dalton, D. W.、Cohen, J. R.、Harp, N. L.、McMillan, J. J.(2014)。Antecedents and consequences of perceived gender discrimination in the audit profession。Auditing: A Journal of Practice & Theory,33,1-32。  new window
31.Du, F.、Erkens, D. H.、Young, S. M.、Tang, G.(2018)。How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese state-owned enterprises。The Accounting Review,93,161-185。  new window
32.Guggenmos, R. D.、Piercey, M. D.、Agoglia, C. P.(2018)。Custom contrast testing: Current trends and a new approach。The Accounting Review,93,223-244。  new window
33.Han, J.、Jamal, K.、Tan, H.-T.(2011)。Auditors' overconfidence in predicting the technical knowledge of superiors and subordinates。Auditing: A Journal of Practice & Theory,30,101-119。  new window
34.Harding, N.、Trotman, K. T.(2009)。Improving assessments of another auditor's competence。Auditing: A Journal of Practice & Theory,28,53-78。  new window
35.Iqbal, M. Z.、Akbar, S.、Budhwar, P.(2015)。Effectiveness of performance appraisal: An integrated framework。International Journal of Management Reviews,17,510-533。  new window
36.Jamal, K.、Tan, H.-T.(2001)。Can auditors predict the choices made by other auditors?。Journal of Accounting Research,39,583-597。  new window
37.Jiambalvo, J.(1979)。Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting。Journal of Accounting Research,17,436-455。  new window
38.Johnson, J. T.、Judd, C. M.(1983)。Overlooking the incongruent: Categorization biases in the identification of political statements。Journal of Personality and Social Psychology,45,978-996。  new window
39.Jones, K. T.、Hunt, S. C.、Chen, C. C.(2008)。Auditors' performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled。Accounting Forum,32,213-224。  new window
40.Kline, T. J. B.、Sulsky, L. M.(2009)。Measurement and assessment issues in performance appraisal。Canadian Psychology,50,161-171。  new window
41.Waldman, D. A.、Bass, B. M.、Einstein, W. O.(1987)。Leadership and outcomes of performance appraisal processes。Journal of Occupational Psychology,60,177-186。  new window
42.Woods, A.(2012)。Subjective adjustments to objective performance measures: The influence of prior performance。Accounting, Organizations and Society,37,403-425。  new window
43.Krishnan, R.、Luft, J. L.、Shields, M. D.(2002)。Competition and cost accounting: Adapting to changing markets。Contemporary Accounting Research,19,271-302。  new window
44.Maher, M. W.、Ramanathan, K. V.、Peterson, R. B.(1979)。Preference congruence, information accuracy, and employee performance: A field study。Journal of Accounting Research,17,476-503。  new window
45.McKnight, C. A.、Wright, W. F.(2011)。Characteristics of relatively high-performance auditors。Auditing: A Journal of Practice & Theory,30,191-206。  new window
46.Messier, W. F. Jr.、Owhoso, V.、Rakovski, C.(2008)。Can audit partners predict subordinates' ability to detect errors?。Journal of Accounting Research,46(5),1241-1264。  new window
47.Nathan, B. R.、Lord, R. G.(1983)。Cognitive categorization and dimensional schemata: A process approach to the study of halo in performance ratings。Journal of Applied Psychology,68,102-114。  new window
48.Shankar, P. G.、Tan, H.-T.(2006)。Determinants of audit preparers' workpaper justifications。The Accounting Review,81,473-495。  new window
49.Tan, H.-T.(1999)。Organizational levels and perceived importance of attributes for superior audit performance。Abacus,35,77-90。  new window
50.Tan, H.-T.、Jamal, K.(2006)。Managing perceptions of technical competence: How well do auditors know how others view them?。Contemporary Accounting Research,23,761-787。  new window
51.Trotman, K. T.、Bauer, T. D.、Humphreys, K. A.(2015)。Group judgment and decision making in auditing: Past and future research。Accounting, Organizations and Society,47,56-72。  new window
52.Tan, H.-T.、Jamal, K.(2001)。Do Auditors Objectively Evaluate Their Subordinates' Work?。The Accounting Review,76,99-110。  new window
53.Balzer, W. K.、Sulsky, L. M.(1992)。Halo and Performance Appraisal Research: A Critical Examination。Journal of Applied Psychology,77(6),975-985。  new window
圖書
1.American Institution of Certified Public Accountants(1978)。The Commission on Auditors Responsibilities: Report, Conclusions and Recommendations。New York, NY:AICPA。  new window
圖書論文
1.Forgas, J. P.、Laham, S. M.(2016)。Halo effects。Cognitive Illusions: Intriguing Phenomena in Judgement, Thinking and Memory。Psychology Press。  new window
2.Sternberg, R. J.(1999)。What do we know about tacit knowledge? Making the tacit become explicit。Tacit Knowledge in Professional Practice: Researcher and Practitioner Perspectives。Mahwah, N.J.:Psychology Press。  new window
3.Libby, R.(1991)。Experimental research and the distinctive features of accounting settings。Auditing: Advances in Behavioral Research。New York, NY:Springer-Verlag。  new window
 
 
 
 
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