Staffing assignments for judgment-oriented audit tasks: the effects of structured audit technology and environment
Article Abstract:
The impact of structured audit technology on the human resources assignments of managers for judgment-oriented audit tasks with different complexities. the study makes use of a two-by-two, between-subjects experiment to examine the aforementioned relationship. Findings support the notion of a knowledge-sharing function of structured methods. Structured firm managers selected auditors with less experience to complete and to manage or examine a group of judgment-oriented tasks than did unstructured firm managers. Unlike structured firms which depend on specialists, structured firms saw greater assignment of more experienced auditors when there are increases in the level of environmental complexity. In addition, it is found that the staffing assignments of managers in structured firms were less deviant than those of managers in unstructured firms.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1995
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The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process
Article Abstract:
The impact of familiarity with the preparer and task complexity on the effectiveness of reviewers at detecting classification errors and conclusion errors was examined. A total of 162 auditors from a major accounting firm participated in the study which required them to act as in-charge auditors in a recurring engagement and review an audit work. Findings showed that reviewers of unfamiliar preparers redo more of the preparers' work but fail to determine more classification errors. When the task was complex, reviewers of familiar preparers identified more conclusion errors than reviewers of unfamiliar prepares. Performance did not vary on the routine task. Results also demonstrated that reviewers of familiar preparers performed better on the complex relative to routine task, but the opposite was true for reviewers of unfamiliar preparers.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1996
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Strategic dependence and the assessment of fraud risk: a laboratory study
Article Abstract:
Laboratory experiments were performed to demonstrate the effects of auditor's incentives and the strength of the internal control system of the client on the auditor's accurate assessment of fraud risk. Twenty-four MBA students were asked to act as auditors and managers in four games. Findings revealed that auditors find more difficulty in determining risk of fraud when their optimal strategies are substantially vulnerable to the assessments. Difficulty of risk assessment is more pronounced when the auditor has to contend with great legal liability for audit failure and perform audit on a client with formidable internal controls. Implications for auditors and auditing researchers are discussed.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1997
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