search query: @indexterm AUDITORS / total: 514
reference: 47 / 514
| Author: | DeZoort, T. Harrison, P. Taylor, M. |
| Title: | Accountability and auditors' materiality judgments: the effects of differential pressure strength on conservatism, variability, and effort |
| Journal: | Accounting, Organizations and Society
2006 : JUL/AUG, VOL. 31:4-5, p. 373-390 |
| Index terms: | accounting accountability auditing auditors |
| Language: | eng |
| Abstract: | This study deals with the effects of differential accountability (hereafter as: acc-ty.) pressure strength on auditors' (here as: auds.) materiality judgments (as: jgmt/s.), evaluating whether incremental levels of acc-ty. increase jgmt. conservatism, decreases jgmt. variability, and increases effort. Based on an experiment of 160 auds., among others it is found as predicted that auds. under higher levels of acc-ty. pressure provided more conservative materiality jgmts. and had less jgmt. variability than auds. under lower levels of pressure. |
SCIMA