کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9724074 | 1476162 | 2005 | 23 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The Effect of Partner Preferences on the Development of Risk-Adjusted Program Plans
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: The Effect of Partner Preferences on the Development of Risk-Adjusted Program Plans The Effect of Partner Preferences on the Development of Risk-Adjusted Program Plans](/preview/png/9724074.png)
چکیده انگلیسی
The results show that there was a significant interaction between auditors' risk assessments and partner preferences. When there was an incentive for efficiency as prompted by the partner, even though auditors recognized higher risks compared to the prior year, they did not correspondingly alter audit program plans. In contrast, a balanced partner preference led to higher risk assessments and a greater number of tests and hours than for the efficiency condition.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 21, 2005, Pages 1-23
Journal: Advances in Accounting - Volume 21, 2005, Pages 1-23
نویسندگان
James L. Bierstaker, Arnold Wright,