haku: @indexterm Internal auditing / yhteensä: 303
viite: 114 / 303
| Tekijä: | Brody, R. Kaplan, S. |
| Otsikko: | Escalation of commitment among internal auditors |
| Lehti: | Auditing
1996 : SPRING, VOL. 15:1, p. 1-15 |
| Asiasana: | INTERNAL AUDITING RESPONSIBILITY BUDGETING |
| Kieli: | eng |
| Tiivistelmä: | Standards for the professional practice of internal auditing require objectivity (Institute of Internal Auditors, 1978). The motivation for the current study is to provide evidence on whether internal auditors' objectivity may be impaired due to the sequential nature of internal audit tasks. Research in psychology demonstrates that personal involvement will be elevated when an individual makes multiple decisions as part of a sequential task and that personal involvement fosters an escalation of commitment to a chosed course of action. |
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