haku: @author Shanteau, J. / yhteensä: 5
viite: 2 / 5
| Tekijä: | Abdolmohammadi, M.J. Searfoss, D.G. Shanteau, J. |
| Otsikko: | An investigation of the attributes of top industry audit specialists |
| Lehti: | Behavioral Research in Accounting
2004 : VOL. 16, p. 1-17 |
| Asiasana: | Accounting Auditors Specialization Industries |
| Kieli: | eng |
| Tiivistelmä: | Extending the findings or prior research, this study provides evidence on an expanded list of attributes of top industry audit specialists (TIASs). Specifically, the study elicited data from 114 senior audit partners known to be TIASs by a Big 6 accounting firm. These subjects generated an extensive list of attributes of TIASs in an open-ended questionnaire and assessed their importance. They also assessed the importance of each attribute in a 25-item predefined list. The findings confirm the importance of many attributes reported in the expertise literature that can be classified as judgment/technical expertise. This study also identifies detailed attributes related to characteristics that can generally be classified as personality and social attributes. Evidence is presented, for example, on the importance of many attributes that can be classified as leadership (e.g. "respected"), marketing (e.g. "marketing focus"), and accepted-as-authority (e.g. "recognition") characteristics. The findings are robust and applicable to various industry specializations. |
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