search query: @author Kaplan, S. / total: 12
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| Author: | Kaplan, S. |
| Title: | An examination of auditors' reporting intentions upon discovery of producers prematurely signed-off |
| Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 90-104 |
| Index terms: | AUDITING EXAMINATIONS REPORTING |
| Language: | eng |
| Abstract: | This paper presents the results of an experiment in which audit seniors read a hypothetical scenario describing their discovery of an audit staff member prematurely signing-off an audit step and indicated their intentions to formally report their discovery. The experiment manipulated the step necessity of the task prematurely signed-off as well as the work history of the audit staff member engaging in the premature sign-off behavior. |
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