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March 18, 2026The Accounting Review

An Examination of Auditor Performance Evaluation.

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Authors

SKSteven E. KaplanColorado State University PuebloPRPhillp M. J. ReckersCollege of Accounting

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Implication

Examines how auditors evaluate performance, revealing significant impacts of attribution judgments on responses.

Key Points

  • The aim is to understand how attribution judgments influence auditors' responses to subordinates' performance.
  • Analysis of auditors' attribution judgments following a subordinate's poor performance.
  • Assessment of control problems faced by audit managers.
  • Examination of the impact of employee and client history on attribution judgments.
  • Auditor attribution judgments are significantly affected by employee work history and client history.
  • Internal attributions correlate more strongly with recommended responses compared to external attributions.

Cite This Study

Kaplan et al. (1985) studied this question.

synapsesocial.com/papers/69ba425c4e9516ffd37a293dhttps://doi.org/10.2308/tar-4506741
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Factors Influencing Supervisor's Responses to Subordinate's Poor Performance: An Attributional Analysis.1991
  2. 2An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting.1993
  3. 3Management's Motive and Its Effect on Selected Audit Decisions.1991
  4. 4WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors2024 · 4 citations
  5. 5Discussion of The Auditor's Assessment of the Competence and Integrity of Auditee Personnel.1989