Effects of Strategic Risk Assessment and Accountability on Audit judgments
碩士 === 國立臺灣大學 === 會計學研究所 === 94 === Prior research (O’Donnell and Schultz 2005) documents that performing strategic risk analysis is detrimental to subsequent sensitivity to inconsistent account balances and depicts this effect as halo effect. This thesis, using a different audit case, examines whet...
Main Authors: | , |
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Format: | Others |
Language: | zh-TW |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/78146669237839057746 |