Results 281 to 290 of about 7,729 (308)

An Examination of Auditor Performance Evaluation.

The Accounting Review, 1985
Abstract ABSTRACT: Decisions about a subordinate's behavior are among the most important control problems facing audit managers and partners. Green and Mitchell [1979] apply attribution theory to examine supervisors' decisions made following a subordinate's behavior.
Steven E. Kaplan, Phillp M. J. Reckers
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Characteristics of Relatively High-Performance Auditors

AUDITING: A Journal of Practice & Theory, 2011
SUMMARY: In this study, we use directly reported CPA firm performance evaluations and hypothesize that higher-performing auditors will perceive that technical knowledge and ability, client interaction skills, and professional attitudes/behaviors are more relevant (H1), will be more inclined to extend standard audit procedures (H2), and will have a more
Constance A. McKnight, William F. Wright
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The Influence Of Independence, Auditor Experience, Professionalism, Auditor Motivation, And Competence On Auditor Performance In Accounting Firm In Bali

2022
A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and ...
Ni Nyoman Ayu Suryandari, Kadek Kartika Wulandewi   +1 more
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Performance auditing by the Portuguese Court of Auditors

Tékhne, 2013
Abstract This paper aims at presenting the Portuguese Court of Auditor's work in what concerns performance audit. As for performance auditing in the Portuguese Court of Auditors, the paper describes the context in which it has been taking place, referring to the need of increasing accuracy, fairness and transparency in the accounts of the entities ...
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Auditor expert performance in fraud detection: The case of internal auditors [PDF]

, 2010
Fraud is an inevitable cost of doing business. Organisations are responding to the pervasiveness of fraud by employing increased fraud risk management strategies. Internal audit is the most effective corporate control available to management to address the threat of fraud.
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Industry- versus Task-Based Experience and Auditor Performance

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY The purpose of this study is to investigate the relative influence of industry- and task-based experience on auditor performance. Prior research has shown that both forms of experience can be beneficial, but studies thus far have not clarified their relative importance.
Robyn A. Moroney, Peter J. Carey
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THE EFFECT OF AUDITOR'S WORK EXPERIENCE, AUDITOR'S EXPERTISE AND EMOTIONAL INTELLIGENCE ON AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING OFFICE IN SURABAYA

2022
The purpose of this study was to determine the effect of auditor's work experience, auditor's expertise and auditor's emotional intelligence on Auditor Performance. The sample used in this study was 32 respondents (auditors and auditor staff who worked at KAP in Surabaya for at least 3 years.
Pratiwi, Regita Ardhiana, Qurochman, Arief Nurdiannova   +1 more
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Functions and responsibilities of marketing auditors in measuring organisational performance

International Journal of Technology Management, 2003
The need to exercise control within organisations was recognised by the earliest leaders of government and top managers of profit and non-profit companies. As a comprehensive review of a company's marketing environment, the marketing audit identifies any inadequacies in overall marketing structures.
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The ties that bind: Knowledge-seeking networks and auditor job performance

Accounting, Organizations and Society, 2021
Monika Causholli, Theresa M Floyd, Nicole Thorne Jenkins   +2 more
exaly  

Auditor and auditee engagement with public sector performance audit: An institutional logics perspective

Financial Accountability and Management, 2021
Lee D Parker, Jana Schmitz, Kerry Jacobs   +2 more
exaly