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| Author: | Dirsmith, M. W. Haskins, M. E. |
| Title: | Inherent risk assessment and audit firm technology : a contrast in world theories. |
| Journal: | Accounting, Organizations and Society
1991 : VOL. 16:1, p. 61-90 |
| Index terms: | AUDITING RISK MEASUREMENT ACCOUNTING THEORY |
| Language: | eng |
| Abstract: | An assessment of the role of the mechanistic and organic world theories, with root metaphors and language, in shaping an independent audit, related to a 5-phase field study on how auditors evaluate inherent risk. Recapitalization and research question. Research methods. Quantitative results. Three Tables and two Figures illustrate the study. |
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