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| Author: | Kaplan, S. E. Lord, A. T. |
| Title: | An examination of the effects of accountability when auditors are uncertain about the views of superior partners |
| Journal: | International Journal of Auditing
2001 : JUL, VOL. 5:2, p. 141-155 |
| Index terms: | ACCOUNTABILITY AUDITORS DATA MANAGEMENT |
| Language: | eng |
| Abstract: | This experiment focused on the effect of accountability on senior audit managers' reporting decisions related to ambiguous scenarios, where the auditors could only speculate on the views of superior auditors on specific reporting issues. It examines the potential effect of accountability on the relationship between judgments an auditor would make versus the judgments the auditor perceives superior partners would make. |
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