Auditors' Assessment of Management's Disposition: An Attributional Analysis*
研究审计师如何推断管理层特质，基于对应推断理论进行实验，发现审计经理的判断与理论预测一致，对理解审计判断过程有参考价值。
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.