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

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

doi:10.1111/j.1540-5915.1992.tb00428.x

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

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

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

6 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 language	English (US)
Pages (from-to)	957-972
Number of pages	16
Journal	Decision Sciences
Volume	23
Issue number	4
DOIs	https://doi.org/10.1111/j.1540-5915.1992.tb00428.x
State	Published - Jul 1992

Keywords

Auditing
Human Information Processing
Risk Analysis

ASJC Scopus subject areas

General Business, Management and Accounting
Strategy and Management
Information Systems and Management
Management of Technology and Innovation

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10.1111/j.1540-5915.1992.tb00428.x

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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.",

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AB - 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.

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KW - Risk Analysis

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

Abstract

Keywords

ASJC Scopus subject areas

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