Information Sharing during Auditors' Fraud Brainstorming: Effects of Psychological Safety and Auditor Knowledge
نویسندگان
چکیده
منابع مشابه
the effects of previewing and providing background knowledge on iranian university efl learners’ comprehension of literary and academic texts
abstract poor reading comprehension can result in failure in using references, benefiting from professional gatherings and resources, keeping up with the growing body of knowledge in the virtual world of the internet, and failing to achieve in efl programs. the purpose of the present quasi-experimental study was to explore the effects of background knowledge and previewing narrative and expos...
15 صفحه اولHow Trust Underpins Auditor Fraud Risk Assessments
This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...
متن کاملa study of relationship between knowledge sharing and organizational agility among personnel in esfahan power electric distribution company
پژوهش حاضر به بررسی رابطه بین تسهیم دانش و چابکی سازمانی در شرکت توزیع برق استان اصفهان پرداخته است . ابزار سنجش در این پژوهش پرسشنامه می باشد . به منظور سنجش متغیر تسهیم دانش از پرسشنامه وانگ و وانگ و جهت سنجش چابکی سازمانی از پرسشنامه چاربونیر استفاده شده است . هدف پژوهش حاضر تحلیل رابطه میان تسهیم دانش و چابکی سازمانی از دید کارکنان شرکت توزیع برق استان اصفهان می باشد . جامعه آماری این پژوه...
15 صفحه اولFraud-risk Factors and Audit Planning: The Effects of Auditor Rank
This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...
متن کاملModerating Effects of Organizational Justice to Knowledge-based Psychological Ownership and Knowledge Sharing
On basis of literatures, this paper analyzes the relationship between knowledge-based psychological ownership and knowledge sharing, arguing knowledge-based psychological ownership could constrain Knowledge Sharing behavior. Then, Organizational Justice is introduced to discuss the moderating effects to the aforementioned relationship through modeling, concluding that the employee’s positive pe...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2017
ISSN: 1936-1270
DOI: 10.2308/ciia-51975