haku: @author Neale, C. / yhteensä: 2
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| Tekijä: | Neale, C. |
| Otsikko: | The benefits derived from post-auditing investment projects |
| Lehti: | Omega
1991 : FEB-MAR, VOL. 19:3, p. 113-120 |
| Asiasana: | INVESTMENT PROJECTS PROJECT EVALUATION DECISION MAKING PLANNING PROJECT APPRAISAL |
| Kieli: | eng |
| Tiivistelmä: | The paper uses data from 184 UK firms to examine how executives perceive the benefits of post-auditing and how these are related to various characteristics of their post-auditing processes. The results indicate that the nature and extent of post-audit benefits are generally associated with the degree of emphasis placed on the aims of the post-audit procedure, but that benefits are not related to experimental factors. Significant correlations were obtained for both decision-making and control benefits and the extent to which post-audits are viewed as a device for improving decision-quality, planning and the "realism" of investment appraisals. |
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