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Auditors' Assessment of Management's Disposition: An Attributional Analysis *
Author(s) -
Reckers Philip M. J.,
WongOnWing Bernard,
Krull George W.
Publication year - 1992
Publication title -
decision sciences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.238
H-Index - 108
eISSN - 1540-5915
pISSN - 0011-7315
DOI - 10.1111/j.1540-5915.1992.tb00428.x
Subject(s) - audit , process (computing) , accounting , disposition , process management , business , psychology , knowledge management , computer science , social psychology , operating system
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.