Factors Associated with the Incidence of Reduced Audit Quality Behaviors.
研究了审计师人格特征、对事务所质量控制的感知等因素与低审计质量行为发生率的关系，对事务所改进审计程序执行的控制和审查有参考价值。
Abstract Presents a model of factors associated with the incidence of reduced audit quality (RAQ) behaviors. Relationship between the incidence of such behaviors and auditors' personality characteristics; Auditors' perceived strength of the firm's quality control; Implications on firms' control, review and disciplinary procedures over audit program execution.