How do lead auditor instructions influence component auditors' evidence collection decisions? : the joint influence of construal interpretations and responsibility
Skye Zhu, Soon-Yeow Phang
| Year of publication: |
2024
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|---|---|
| Authors: | Zhu, Skye ; Phang, Soon-Yeow |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 41.2024, 1, p. 591-619
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| Subject: | audit de groupe | audit instructions | audit judgments | collecte de données | congruence régulatrice | directives relatives à l'audit | evidence collection | group audit | jugements d'audit | regulatory fit | Wirtschaftsprüfung | Financial audit | Gruppenentscheidung | Group decision-making | Jahresabschlussprüfung | Financial statement audit | Arbeitsgruppe | Team | Dienstleistungsqualität | Service quality |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12911 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014518438