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- W2754319781 endingPage "577" @default.
- W2754319781 startingPage "560" @default.
- W2754319781 abstract "Abstract We investigate the potential for preparer specific performance dimensions to influence workpaper reviewer's judgments and actions. In a 2 × 2 experimental design, we manipulate two factors: 1) the amount of time, relative to the budgeted hours, expended by the preparer to complete the workpaper, and 2) preparer interpersonal behaviors during the course of the audit. The participants in our sample consist of 138 Mexican audit managers and seniors representing all four Big 4 public accounting firms. Although the participants reviewed an identical workpaper, the results of our experiment reveal that reviewers wrote significantly fewer(more) review comments and judged it to be of higher(lower) quality when the preparer completed the workpaper under(over) the budgeted time or when the preparer demonstrated good(poor) interpersonal behaviors." @default.
- W2754319781 created "2017-09-25" @default.
- W2754319781 creator A5003913745 @default.
- W2754319781 creator A5006317678 @default.
- W2754319781 creator A5017923897 @default.
- W2754319781 creator A5077845608 @default.
- W2754319781 date "2017-11-01" @default.
- W2754319781 modified "2023-09-27" @default.
- W2754319781 title "Are workpaper reviews preparer-specific?" @default.
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- W2754319781 doi "https://doi.org/10.1016/j.bar.2017.09.003" @default.