search query: @author Pasewark, W. / total: 1
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| Author: | Pasewark, W. Strawser, J. |
| Title: | Subordinate participation in audit budgeting decisions: a comparison of decisions influenced by organisational factors to decisions conforming with the Vroom-Jago model |
| Journal: | Decision Sciences
1994 : MAR/APR, VOL. 25:2, p. 281-299 |
| Index terms: | AUDITING BUDGETING CONTROL SYSTEMS |
| Language: | eng |
| Abstract: | This study examines the role of subordinate participation in the effectiveness of audit hours budget decisions in accounting firms. The study compares the decisions influenced by organizational factors to decisions that conform to the Vroom-Jago model. The results indicate that actual level of participation used in budget decisions appears to be based primarily on perceived preferences of superiors and participation styles available under the circumstances of the individual audit. |
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