What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness
When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In...
| Main Author: | |
|---|---|
| Format: | Others |
| Published: |
OpenSIUC
2015
|
| Subjects: | |
| Online Access: | https://opensiuc.lib.siu.edu/dissertations/1109 https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2113&context=dissertations |