Auditors' Assessment of Management's Disposition: An Attributional Analysis

Philip Reckers; Bernard Wong‐On‐Wing; George W. Krull

doi:10.1111/j.1540-5915.1992.tb00428.x

Auditors' Assessment of Management's Disposition: An Attributional Analysis

Philip Reckers, Bernard Wong‐On‐Wing, George W. Krull

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

6 Scopus citations

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.

Original language	English (US)
Pages (from-to)	957-972
Number of pages	16
Journal	Decision Sciences
Volume	23
Issue number	4
DOIs	https://doi.org/10.1111/j.1540-5915.1992.tb00428.x
State	Published - Jul 1992

Keywords

Auditing
Human Information Processing
Risk Analysis

ASJC Scopus subject areas

Business, Management and Accounting(all)
Strategy and Management
Information Systems and Management
Management of Technology and Innovation

Access to Document

10.1111/j.1540-5915.1992.tb00428.x

Cite this

@article{5ce7bd290d5f4464b6216265da5501df,

title = "Auditors' Assessment of Management's Disposition: An Attributional Analysis",

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.",

keywords = "Auditing, Human Information Processing, Risk Analysis",

author = "Philip Reckers and Bernard Wong‐On‐Wing and Krull, {George W.}",

year = "1992",

month = jul,

doi = "10.1111/j.1540-5915.1992.tb00428.x",

language = "English (US)",

volume = "23",

pages = "957--972",

journal = "Decision Sciences",

issn = "0011-7315",

publisher = "Wiley-Blackwell",

number = "4",

}

TY - JOUR

T1 - Auditors' Assessment of Management's Disposition

T2 - An Attributional Analysis

AU - Reckers, Philip

AU - Wong‐On‐Wing, Bernard

AU - Krull, George W.

PY - 1992/7

Y1 - 1992/7

N2 - 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.

AB - 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.

KW - Auditing

KW - Human Information Processing

KW - Risk Analysis

UR - http://www.scopus.com/inward/record.url?scp=84990564073&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84990564073&partnerID=8YFLogxK

U2 - 10.1111/j.1540-5915.1992.tb00428.x

DO - 10.1111/j.1540-5915.1992.tb00428.x

M3 - Article

AN - SCOPUS:84990564073

SN - 0011-7315

VL - 23

SP - 957

EP - 972

JO - Decision Sciences

JF - Decision Sciences

IS - 4

ER -

Auditors' Assessment of Management's Disposition: An Attributional Analysis

Abstract

Keywords

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this