.png){kind=icon}
返回
Can Audit Partners Predict Subordinates' Ability to Detect Errors?
.png){kind=icon}
PRE
AI
DOI：10.1111/j.1475-679X.2008.00307.x.png)
.png){kind=icon}
原文求助.png){kind=icon}
分享.png){kind=icon}
收藏
摘要
En 中文
This study examines audit partners' predictions of the ability of managers and seniors to detect financial statement errors. If partners are unable to predict the ability of their subordinates to detect errors, audit effectiveness may be affected. Audit partners are asked to predict which members of the audit team (managers or seniors) are able to detect specific types of errors. These predictions are then compared to errors detected by managers and seniors that are seeded in working papers. The results show that partners (1) exhibit significant overconfidence in the ability of subordinates to detect errors, (2) are more accurate in predicting managers' performance than seniors, (3) are more accurate at predicting subordinates' ability to detect mechanical (simple) errors than conceptual (complex) errors, and (4) are not better at predicting subordinates' ability to detect more frequent and more important errors than less frequent and less important errors.
Keyword:
TECHNICAL KNOWLEDGE
PERFORMANCE
OTHERS
TASK
期刊
IF:
6.3
论文数:
1.7K
被引数:
1.3W
机构
引用论文
Morin Augmented Myocardial eNOS/cGMP/PKG Signaling Pathway and Abated Oxidative and Inflammo-apoptotic Responses in Diethyl Phthalate and Bisphenol-S Co-Exposed Male Albino Rats.png)
Inflammation
InflammationIF0
PREAI
分享收藏
分享收藏Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performanceACCOUNTING REVIEW
ACCOUNTING REVIEWIF4.4
PREAI
分享收藏
查看更多内容