کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878593 911106 2014 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
An empirical investigation of the impact of audit and auditor characteristics on auditor performance
ترجمه فارسی عنوان
بررسی تجربی اثر حسابرسی و حسابرس در عملکرد حسابرس
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

We use a unique and confidential database of 15,392 tax audits performed by the Croatian Tax Administration during the 2002–2006 period to examine the impact of task complexity, auditor experience, and auditor effort on audit performance. We provide external validation to prior experimental and analytical research showing that task complexity decreases while auditor experience and effort increase audit performance. We also extend this literature by examining the roles of task complexity and experience in moderating the impact of the effort on audit performance. We find that task complexity mitigates, while experience enhances the positive relationship between auditor effort and performance. However, we also find that auditor experience reinforces the positive effect of auditor effort on performance to a greater degree when complexity is high. Taken together, our findings provide new evidence on how audit and auditor characteristics impact audit performance, and new insight into how task complexity and auditor experience separately and jointly moderate the impact of auditor effort on performance.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 39, Issue 7, October 2014, Pages 495–510
نویسندگان
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