Can Audit Partners Predict Subordinates' Ability to Detect Errors?

This study examines audit partners' predictions of the ability of managers and seniors to detect financial statement errors. If partners are unable to predict the ability of their subordinates to detect errors, audit effectiveness may be affected. Audit partners are asked to predict which membe...

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Veröffentlicht in:	Journal of accounting research 2008-12, Vol.46 (5), p.1241-1264
Hauptverfasser:	MESSIER, JR, WILLIAM F., OWHOSO, VINCENT, RAKOVSKI, CARTER
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Accounting research Accounts receivable Audits Business accounting Effectiveness Error Error rates Errors Financial accounting Financial audits Financial management Financial reporting Financial statements Health care industry Internal auditing Management audits Management information systems Medical audits Medicare Older adults Optimism Studies Working papers
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