| Tekijä: | Ramsay, R. |
| Otsikko: | Senior/manager differences in audit workpaper review performance |
| Lehti: | Journal of Accounting Research
1994 : SPRING, VOL. 32:1, p. 127-135 |
| Asiasana: | ACCOUNTING REVIEW AUDITING |
| Kieli: | eng |
| Tiivistelmä: | In the present study, managers and seniors reviewed simulated workpapers containing both mechanical and conceptual errors. It was hypothesized that managers would be more accurate than seniors at detecting conceptual errors, while seniors would be more accurate at detecting mechanical errors. The results support the hypotheses. Finding such differences supports current practice in many accounting firms: seniors perform detailed, mechanical reviews and managers perform general, conceptual reviews. |
SCIMA