Pengaruh diskusi verbal dalam review kertas kerja, motivasi serta interaksi antara diskusi dan pengalaman terhadap kinerja auditor.  

Oleh:

Mulya, Hadri

Jenis: Article from Bulletin/Magazine - ilmiah lokal
Dalam koleksi: Bulletin Penelitian Universitas Mercu Buana no. 14 (Nov. 2007), page 87.
Topik: Audit Discussion; Experience; Feedback; Motivation; Performance

Ketersediaan

Perpustakaan PKPM Nomor Panggil: B118 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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One of important purpose of audit review is to provide feedback and on-the-job training (Libby and Luft, 1993), but very little about the effectiveness of review as a feedback mechanism. Firm have recently been moving to including discussion of performance and audit findings as part of the review procedure (rich et al, 1997). The purpose of this field survey is to explore whether the addition of such discussion to the review feedback process enhances preparer's subsequent performance. By examining survey responses from both reviewers and preparers from hypotetically audit engagements, this study find that incorporating discussion of performance with written experience moderates the effect of discussions on performance improvement as perceived by reviewer. While discussion resulted in better performance for less experienced auditors, it appears to actually diminish performance improvement for more experienced preparer.

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