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| Tekijä: | Tan, H. Kao, A. |
| Otsikko: | Accountability effects on auditors' performance: the influence of knowledge, problem-solving ability, and task complexity |
| Lehti: | Journal of Accounting Research
1999 : SPRING, VOL. 37:1, p. 209-224 |
| Asiasana: | ACCOUNTING RESEARCH ACCOUNTABILITY AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | In this study, the authors examine three factors that may moderate the relation between accountability (to a superior) and auditor performance: knowledge, problem-solving ability, and task complexity. These factors correspond to previously identified determinants of performance. Specifically, the authors predict that accountability works best when the requisite knowledge and abilities are matched with the characteristics of the task. |
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