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| Author: | Prawitt, D. |
| Title: | Staffing assignments for judgment-oriented audit tasks: the effects of structured audit technology and environment |
| Journal: | Accounting Review
1995 : JUL, VOL. 70;3, p. 443-466 |
| Index terms: | ENVIRONMENT TECHNOLOGY ACCOUNTING |
| Language: | eng |
| Abstract: | This study uses an experiment to investigate how structured audit approaches affect managers' human resource assignments in environments varying in complexity. Results indicate that consistent with a "knowledge-sharing" role of structured approaches, structured firm managers assigned less experienced auditors than did unstructured firm managers to perform and to supervise/review as set of judgment-oriented audit tasks. Increased environmental complexity resulted in the assignment of more experienced auditors in unstructured firms, but not in structured firms, which instead increased reliance on specialists. |
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