The effect of off-site audit work on the judgment quality and development of staff auditors
dc.contributor | Campbell, Kim Sydow | |
dc.contributor | Houston, Richard W. | |
dc.contributor | Parsons, Linda M. | |
dc.contributor | Perry, Marcus B. | |
dc.contributor.advisor | Hatfield, Richard C. | |
dc.contributor.author | Carrasco, Heather | |
dc.contributor.other | University of Alabama Tuscaloosa | |
dc.date.accessioned | 2017-04-26T14:24:53Z | |
dc.date.available | 2017-04-26T14:24:53Z | |
dc.date.issued | 2016 | |
dc.description | Electronic Thesis or Dissertation | en_US |
dc.description.abstract | This 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.extent | 135 p. | |
dc.format.medium | electronic | |
dc.format.mimetype | application/pdf | |
dc.identifier.other | u0015_0000001_0002242 | |
dc.identifier.other | Carrasco_alatus_0004D_12727 | |
dc.identifier.uri | http://ir.ua.edu/handle/123456789/3061 | |
dc.language | English | |
dc.language.iso | en_US | |
dc.publisher | University of Alabama Libraries | |
dc.relation.hasversion | born digital | |
dc.relation.ispartof | The University of Alabama Electronic Theses and Dissertations | |
dc.relation.ispartof | The University of Alabama Libraries Digital Collections | |
dc.rights | All rights reserved by the author unless otherwise indicated. | en_US |
dc.subject | Accounting | |
dc.title | The effect of off-site audit work on the judgment quality and development of staff auditors | en_US |
dc.type | thesis | |
dc.type | text | |
etdms.degree.department | University of Alabama. Culverhouse School of Accountancy | |
etdms.degree.discipline | Accounting | |
etdms.degree.grantor | The University of Alabama | |
etdms.degree.level | doctoral | |
etdms.degree.name | Ph.D. |
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