search query: @author Kleinmuntz, D. N. / total: 3
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| Author: | Kennedy, J. Kleinmuntz, D. N. Peecher, M. E. |
| Title: | Determinants of the justifiability of performance in ill-structured audit tasks |
| Journal: | Journal of Accounting Research
1997 : VOL. 35, suppl., p. 105-123 |
| Index terms: | AUDITORS DECISION MAKING ACCOUNTABILITY |
| Language: | eng |
| Abstract: | The paper examines determinants of justifiability of performance in an ill-structured audit task. Justifiability is the extent to which task performance can be defended and an ill-structured audit task is a nonroutine task that lacks definitive applicable authoritative guidance, has multiple alternative courses of action, and requires the auditor to exercise significant judgment (Abdolmohammadi and Wright, 1987). Performance evaluation for these tasks generally rests upon the perceived justifiability of either the decision process or actual choice (Davis and Solomon, 1989 and Waller and Felix, 1984), so that understanding expert performance on these audit tasks requires understanding the determinants of justifiability (Solomon and Shields, 1995). |
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