作者：PRAWITT, DF
摘要：This study uses an experiment to investigate how structured audit approaches affect managers' human resource assignments in environments varying in complexity. Results indicate that consistent with a ''knowledge-sharing'' role of structured approaches, structured firm managers assigned less experienced auditors than did unstructured firm managers to perform and to supervise/review a set of judgment-oriented audit tasks, Increased environmental complexity resulted in the assignment of more expe...
作者：PONEMON, LA
摘要：This study examines accountants' objectivity when serving as a litigation specialist and expert witness on legal cases, Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced by the possible conflicts of interest inherent in the litigation support role, Employing litigation specialists and auditors from two firms, and the Defining Issues Test as a psychometric for practitioners' ethical reasoning, this research ex...
