haku: @author Welker, R. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | King, J. Welker, R. Keller, G. |
| Otsikko: | The effects of independence allegation on peer review evaluation of audit procedures |
| Lehti: | Behavioral Research in Accounting
1994 : VOL. 6, p. 72-91 |
| Asiasana: | EVALUATION AUDITING ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | This paper reports the results of a study which examined whether an allegation of lack of independence influenced lack of peer review assessment of audit work quality. Forty-nine experienced auditors reviewed an attestation engagement performed by auditors from a small accounting firm. The results supported two hypotheses: (1) knowledge of the allegation negatively influences a peer reviewer's evaluation of the employed audit procedures, and (2) the effect of the allegation on a final assessment of audit quality is attributed primarily to differences in evaluations of those procedures. |
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