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Auditing standards now mandate that group auditors determine and implement appropriate component materiality amounts, which ultimately affect group audit scope, reliability, and value. However, standards are silent about how these amounts should be determined and methods being used in practice...
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always an option. To facilitate multitasking, engagement team communications have extended in-person interactions to computer …
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engagements, and often is not communicated to the entire engagement team. We then experimentally investigate whether the explicit … communication of AC support to the entire engagement team (by the partner vs. directly from the AC chair) impacts the skepticism of … auditors. AC support increases skeptical actions when management attitudes towards the engagement team are poor. However …
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Purpose – This paper develops a discussion leading on from a paper relating the influence of board committees combined with board structure/composition and remuneration and corporate governance on the financial performance of a public listed corporation.Design/methodology/approach – This...
Persistent link: https://www.econbiz.de/10013067793
goods typically assume a single rational decision-maker. We use a laboratory experiment to compare team decisions to … contribute more to the public good than individuals. With a punishment option subsequently to the contribution decision team …. Extreme preferences for punishment are eliminated by the majority decision rule. Overall, team decisions are closer to the …
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of information exchanged between team members improves the teams' performance if and only if the teams strategically …
Persistent link: https://www.econbiz.de/10011848742