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Title:Elaboration in Audit Financial-Statement Review: An Experimental Investigation From a Persuasion Perspective
Author(s):Rich, Jay Strand
Doctoral Committee Chair(s):Solomon, Ira
Department / Program:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Subject(s):Psychology, Behavioral
Abstract:My experiment shows that reviewers alter the type of elaboration activities in which they engage based on (1) perceptions of the performance of others in the multi-person audit environment and (2) the relative costs of judgments/decisions inconsistent with client and financial-statement user desires. Specifically, I manipulate strategic preparer behavior (whether the preparer performed effectively or ineffectively when encountering similar environmental factors in the past) and business risk (higher/lower). As predicted, these two variables not only independently affect the type of reviewer elaboration, but interact to affect reviewer behavior as well. Further, type of elaboration activities was shown to be an important mediating variable between these independent variables and reviewer judgment and choice.
Issue Date:1997
Description:182 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1997.
Other Identifier(s):(MiAaPQ)AAI9812750
Date Available in IDEALS:2015-09-28
Date Deposited:1997

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