haku: @journal_id 767 / yhteensä: 88
viite: 45 / 88
| Tekijä: | Gupta, P. |
| Otsikko: | Supervision practices and audit effectiveness: an empirical analysis of GAO audits |
| Lehti: | Behavioral Research in Accounting
1999 : VOL. 11:1, p. 27-50 |
| Asiasana: | BEHAVIOURAL SCIENCE ACCOUNTING AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | Generally accepted auditing standards promulgated by the U.S. General Accounting Office (GAO) and AICPA (1982) require the supervision of auditors. Earlier research on auditor supervision yielded relatively weak and conflicting results, and little effort has been devoted to examining the relationship between audit tasks, supervision practices and the effectiveness of actual audit teams. In addition, this prior research examined auditors solely from public accounting firms, with virtually no attention being paid to auditors within the GAO. |
SCIMA