The effect of off-site audit work on the judgment quality and development of staff auditors

dc.contributorCampbell, Kim Sydow
dc.contributorHouston, Richard W.
dc.contributorParsons, Linda M.
dc.contributorPerry, Marcus B.
dc.contributor.advisorHatfield, Richard C.
dc.contributor.authorCarrasco, Heather
dc.contributor.otherUniversity of Alabama Tuscaloosa
dc.date.accessioned2017-04-26T14:24:53Z
dc.date.available2017-04-26T14:24:53Z
dc.date.issued2016
dc.descriptionElectronic Thesis or Dissertationen_US
dc.description.abstractThis study experimentally examines the effects of recent increases in off-site audit work (e.g., task-specific experience and social environment) on the judgment quality and development of staff auditors. First, I examine how preparing testwork (i.e. task-specific experience) affects the subsequent performance of staff auditors’ workpaper review. Second, I consider how the physical presence or absence (i.e., social environment) of a high-ranking auditor affects the judgment quality of staff auditors. I provide evidence that staff auditors, who have the opportunity to prepare basic audit tasks prior to reviewing workpapers, identify more mechanical seeded errors than auditors who only review workpapers. Further, I find that the presence of a high-ranking auditor improves the performance of staff auditors in completing a subsequent workpaper review task, especially when the participants prepare testwork prior to reviewing workpapers. The results of this study highlight the practical implications of the current audit environment; as well as contributing to the emerging literature examining off-site audit work.en_US
dc.format.extent135 p.
dc.format.mediumelectronic
dc.format.mimetypeapplication/pdf
dc.identifier.otheru0015_0000001_0002242
dc.identifier.otherCarrasco_alatus_0004D_12727
dc.identifier.urihttp://ir.ua.edu/handle/123456789/3061
dc.languageEnglish
dc.language.isoen_US
dc.publisherUniversity of Alabama Libraries
dc.relation.hasversionborn digital
dc.relation.ispartofThe University of Alabama Electronic Theses and Dissertations
dc.relation.ispartofThe University of Alabama Libraries Digital Collections
dc.rightsAll rights reserved by the author unless otherwise indicated.en_US
dc.subjectAccounting
dc.titleThe effect of off-site audit work on the judgment quality and development of staff auditorsen_US
dc.typethesis
dc.typetext
etdms.degree.departmentUniversity of Alabama. Culverhouse School of Accountancy
etdms.degree.disciplineAccounting
etdms.degree.grantorThe University of Alabama
etdms.degree.leveldoctoral
etdms.degree.namePh.D.
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