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| Author: | Carpenter, B. Dirsmith, M. Gupta, P. |
| Title: | Materiality judgments and audit firm culture: social-behavioral and political perspectives |
| Journal: | Accounting, Organizations and Society
1994 : MAY/JUL, VOL. 19:4/5, p. 355-380 |
| Index terms: | MATERIALITY SOUTH AMERICA CULTURE |
| Language: | eng |
| Abstract: | Researches have traditionally interpreted the formation of auditor judgments as either a technical or a cognitive phenomenon. Their research has , therefore, focused mainly on refining empirical techniques designed to reveal the mental processes used to form judgments interior to the individual. This theoretical and empirical analysis opens this conceptualization on three levels. Results obtained from an experimental simulation involving the participation of 212 partners, managers and seniors from the former Big 8 firms strongly support audit firm culture hypotheses. |
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