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Author: | Bamber, E. M. Snowball, D. Tubbs, R. M. |
Title: | Audit structure and its relation to role conflict and role ambiguity: an empirical investigation. |
Journal: | Accounting Review
1989 : APR, VOL. 64:2, p. 285-299 |
Index terms: | AUDITING AUDITORS ROLE CONFLICT ORGANIZATIONAL STRUCTURE |
Language: | eng |
Abstract: | The paper examines empirically the trend toward more structure in large auditing firms. Role theory provides a basis for studying the effects of auditing structure on the organizational characteristics which are the potential sources of role conflict and ambiguity. The seniors' perceptions of their firms' organizational characteristics differed systematically across structured vs. unstructured firms. |
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