Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses

نویسندگان

چکیده

ABSTRACT I examine inspector-auditor interactions and test proposed changes to the existing inspection process using a stylized experiment with real-effort repeated interactions. first show that when holding incentives constant, if inspectors perceive request additional audit work, they escalate their deficiency assessments more work. then increasing discussions before formally assess auditors’ work tempers those heightened requests. For auditors, find that, over time, begin anticipate inspectors’ requests perform inspection. Supplemental analyses auditors view positively may inspector-requested after without added penalty, which is unlike current process. Inspectors similarly, regardless of used. JEL Classifications: C91; M42; M48; M52.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Sanitary Inspectors in Madras

Sir,?In your issue of 12th September 1904, under the heading of "Reviews," you notice a new Medical Journal published in Madras, and repeat unwittingly a very gross misstatement in the leading article of its first issue, which is likely to damage the status of a hard-working body of men in this Presidency, known as Certificated Sanitary Inspectors? and not 0. S. I.'s as the author, with stale a...

متن کامل

Mobile Reporting: Supporting Road Inspectors

This paper reports design implications based on an ethnographic study of an occupational group at the Swedish National Road Administration-Production. One specific condition of the road inspectors work situation is their ongoing movement while conducting their work, this factor do also limit their possibilities to perform a decent work. Findings from the empirical fieldwork indicate that the sy...

متن کامل

The Sanitary Inspectors' Handbook. A Manual for Sanitary Inspectors and Other Executive Public Health Officers

MANUAL FOR SANITARY INSPECTORS AND OTHER EXECUTIVE PUBLIC HEALTH OFFICERS. ?By H. H. Clay, F.R.San.I., F.I.S.E. With an Introduction by W. W. Jameson, M.A., M.D., F.R.C.P., D.P.H. (Lond.), etc. Second Edition. 1936. H. K. Lewis and Company, Limited, London. Pp. xxli plus 432, with 95 Illustrations. Price, 15s. This book is divided into 31 well selected chapters (with 95 illustrations) covering ...

متن کامل

Inspectors, Testers, Sorters, Samplers, and Weighers

Sources of Additional Information For a list of accredited programs in dental laboratory technology, contact: † Commission on Dental Accreditation, American Dental Association, 211 E. Chicago Ave., Chicago, IL 60611. Internet: http://www.ada.org For information on requirements for certification, contact: † National Board for Certification in Dental Technology, 1530 Metropolitan Blvd., Tallahass...

متن کامل

ذخیره 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: The Accounting Review

سال: 2023

ISSN: ['1558-7967', '0001-4826']

DOI: https://doi.org/10.2308/tar-2019-0201