search query: @indexterm Experience / total: 231
reference: 139 / 231
| Author: | Dezoort, F. T. |
| Title: | An analysis of experience effects on audit committee members oversight judgements |
| Journal: | Accounting, Organizations and Society
1998 : JAN, VOL. 23:1, p. 1-21 |
| Index terms: | AUDITORS EXPERIENCE DECISION MAKING TASK PERFORMANCE |
| Language: | eng |
| Abstract: | This article investigates whether experience affects audit committee members' oversight judgements, using a sample of 87 audit committee members completed an internal control oversight task to evaluate whether experience facilitated comparability with a criterion group of external auditors. Both general domain and task specific experience made a significant difference in audit committee members' internal control assessments. Members with experience made internal control judgements more like auditors than did members without experience. Experienced members made more consistent judgements, had higher self-insight, higher consensus, and higher technical content levels for additional items offered than did members without experience. |
SCIMA