Detail Predecisional distortion of evidence as a consequence of real time audit review Bibliografi Author: Libby, Robert (Advisor); Wilks, Thomas Jeffrey Topik: BUSINESS ADMINISTRATION; ACCOUNTING|PSYCHOLOGY; COGNITIVE|PSYCHOLOGY; BEHAVIORAL Bahasa: (EN )    ISBN: 0-599-83136-7     Penerbit: cornell university     Tahun Terbit: 2000     Jenis: Theses - Dissertation Fulltext: 9977430.pdf (0.0B; 2 download) Abstract One implication of real-time audit review is that supervisors give guidance to subordinates earlier in the audit process. In experiment 1 of this dissertation, I examine whether earlier knowledge of supervisors' views increases subordinates' tendency to agree with those views because subordinates predecisionally distort evidence. To do this, I manipulate the time at which audit managers read a statement indicating the engagement partner's belief that previous auditors were either unduly optimistic or pessimistic when evaluating client going-concern issues. I find that auditors who read the partner's statement before evaluating evidence interpret individual evidence items as more consistent with that statement. As a result, these auditors make going-concern judgments that are more consistent with the partner's statement than do auditors who read the same statement after evaluating evidence. These results suggest that earlier knowledge of the partner's view increases auditors' tendency to agree with that view through predecisional distortion of evidence. In experiment 2 of this dissertation, I assess whether an independent group of auditors anticipates how earlier knowledge of the partner's view would influence a manager's judgments. Although responses to debriefing questions suggest that auditors understand the directional effect that earlier knowledge of the partner's view would have on subordinates' judgments, auditors do not seem to employ this understanding when anticipating subordinates' judgments. This suggests that the effects of predecisional distortion of evidence demonstrated in experiment 1 may not be anticipated during the review process. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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