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| Author: | Hyatt, T. A. Prawitt, D. F. |
| Title: | Does congruence between audit structure and auditors´locus of control affect job performance? |
| Journal: | Accounting Review
2001 : APR, VOL. 76:2, p. 263-274 |
| Index terms: | Auditing Job performance Performance measurement Human resource management |
| Language: | eng |
| Abstract: | This study examines how auditors' job performance is affected by the interaction between individual auditors' locus of control and the extent to which the employing audit firm uses a structured audit technology. Results indicate that supervisor-assessed job performance is positively associated with the "fit" between individual auditors' locus of control and the employing firm's audit structure. |
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