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Auditing (A307)


performance evaluation; audit review process; opinion congruence; justification strength; rater characteristics; impression management.


  1. Hun-Tong Tan
  2. Premila Gowri Shankar




    routinely assess the quality of preparers’ work as part of the quality control
    mechanism in the audit review process. We investigate whether reviewers’
    assessment of preparers’ work quality is jointly influenced by their initial
    opinions on the audit task, the strength of the justification underlying the
    preparers’ conclusions, and the importance reviewers ascribe to whether
    subordinates’ work is aligned with the superiors’ preferences. We find that
    audit reviewers accord better _poorer_ performance ratings to preparers’
    justification memos with conclusions that are congruent _incongruent _ with
    their initial opinions, with the opinion congruence effects being greater for
    memos with stronger justifications. These results are moderated by the extent
    to which reviewers believe that it is important for subordinates to align their
    work with the superior’s preferences. Opinion congruence effects for low
    alignment-importance reviewers are moderated by justification strength, but not
    for high alignment-importance reviewers.





    Vol 29, Nomor 01 CD, Tahun 2010


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