Accountability, Task Characteristics and Audit Judgments

10.6552/JOAR.2007.45.s.3

Rong-Ruey Duh；C. Janie Chang；Elaine Chen

Accountability ； Task characteristics

會計評論

45_s期（2007 / 05 / 01）

51 - 75

英文

This study attempts to examine the effects of task characteristics and accountability on audit judgment. We found that when the audit task is less structured, such as in analytical reviews, auditors will manifest an attitudinal shift toward the preference of the agent to whom they are accountable. When the audit task is structured such as in internal control evaluations, an attitudinal shift will not occur. We also discuss the implications of our findings for audit review processes and future research.

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