Auditors' Assessment of Management's Disposition: An Attributional Analysis

Philip Reckers, Bernard Wong‐On‐Wing, George W. Krull

Research output: Contribution to journalArticle

4 Scopus citations

Abstract

Auditors' assessment of management's dispositions presumably affects their subsequent judgments. However, little is known about the process by which auditors infer characteristics of management. This paper proposes the theory of correspondent inferences [25] as a framework for examining auditors' assessment of management's dispositions; the model is tested in a laboratory experiment using experienced audit managers. The results are consistent with the proposed theoretical framework. Implications for future research are discussed.

Original languageEnglish (US)
Pages (from-to)957-972
Number of pages16
JournalDecision Sciences
Volume23
Issue number4
DOIs
StatePublished - Jul 1992

Keywords

  • Auditing
  • Human Information Processing
  • Risk Analysis

ASJC Scopus subject areas

  • Business, Management and Accounting(all)
  • Strategy and Management
  • Information Systems and Management
  • Management of Technology and Innovation

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