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- W2098692718 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." @default.
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- W2098692718 date "1992-07-01" @default.
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- W2098692718 title "Auditors' Assessment of Management's Disposition: An Attributional Analysis" @default.
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- W2098692718 doi "https://doi.org/10.1111/j.1540-5915.1992.tb00428.x" @default.
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