کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878556 1471251 2015 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Group judgment and decision making in auditing: Past and future research
ترجمه فارسی عنوان
قضاوت گروهی و تصمیم گیری در حسابرسی: تحقیقات گذشته و آینده
کلمات کلیدی
فرآیند بازنگری؛ طوفان مغزی؛ رایزنی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

We examine the research literature on audit groups/teams focusing on three main areas: the hierarchical review process, brainstorming as part of the fraud detection planning process, and consultation within firms. We restrict our discussion of these three literatures to judgment and decision making (JDM) experiments. We consider research where two or more individuals within the audit firm interact with one another face-to-face, electronically, or where one person prepares/reviews working papers for another. We outline future research within each of the above areas, as well as considering other areas of future research involving within-firm group interactions related to audit teams in context, shared mental models, and audit team diversity (including sustainability assurance), as well as interactions with groups outside the audit firm, particularly audit committees.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 47, November 2015, Pages 56–72
نویسندگان
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