Analysis of diagnostic tasks in accounting research using signal detection theory

Article Abstract:

The application of the signal detection theory for the analysis of the response bias of accounting professionals, based on their confidence and the accuracy of their responses to questionnaires, is described.

Usage, Economics, Surveys, Accountants, Response bias, Economic theory

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Effects of supervisor power on preparers' responses to audit review: a field study

Article Abstract:

The impact of the power and experiences of audit supervisors on the propensity of workpaper preparers to seek feedback and improve their performance during audit reviews is examined.

Management dynamics, Management, Auditing, Company business management

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The effects of client and preparer risk factors on workpaper review effectiveness

Article Abstract:

The impact of client engagement risk and workpaper preparer risk on the accuracy of audits is examined, based on a hypothesis developed by performing a factorial experiment.

Product information, Testing, Hypothesis, Hypothesis (Logic)

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