审计任务难度和审计质量指标对陪审员审计质量评价的影响

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2018-03-01 DOI:10.2308/BRIA-52081
A. Wright, Yi-Jing Wu
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引用次数: 8

摘要

摘要本研究考察了审计师任务难度对陪审员在审计质量指标给定的情况下对审计失败(即重述)后审计质量的总体评估的影响。。。
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The Impact of Auditor Task Difficulty and Audit Quality Indicators on Jurors' Assessments of Audit Quality
ABSTRACT This study examines the effect of auditor task difficulty on jurors' overall assessment of audit quality following an alleged audit failure (i.e., a restatement) given audit quality indica...
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来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
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