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| Author: | Owhoso, V.E. Messier Jr., W.F. Lynch Jr., J.G. |
| Title: | Error detection by industry-specialized teams during sequential audit review |
| Journal: | Journal of Accounting Research
2002 : JUN, VOL. 40:3, p. 883-900 |
| Index terms: | Auditors Public accounting Team work |
| Language: | eng |
| Abstract: | Public accounting companies have organized their practices to include hierarchical review by teams organized along industrial lines in order to improve audit effectivness. The authors examine how industry specialized auditor teams detect errors by using a sophisticated experimental design. The analysis of nominal teams created from seniors and managers working individually shows that seniors add value to the team by detecting more mechanical errors while managers detect more conceptual errors. |
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