An Examination of Auditor Performance Evaluation.
基于归因理论，研究审计经理和合伙人在面对下属审计师表现不佳时的归因判断与应对决策，发现员工工作经历和客户历史显著影响归因，而归因又与推荐应对措施显著相关。
Abstract ABSTRACT: Decisions about a subordinate's behavior are among the most important control problems facing audit managers and partners. Green and Mitchell [1979] apply attribution theory to examine supervisors' decisions made following a subordinate's behavior. Green and Mitchell argue that an individual's causal attributions regarding a subordinate's behavior serve as mediators between the behavior of the subordinate and the action responses of the evaluator. This paper reports the results of a study that examines the attribution judgments and responses made by auditors following an incidence of an audit senior's poor performance. Employee work history and client history each significantly affect the attribution judgments made by auditors. Also, the attribution judgments were associated significantly with the recommended responses of auditors. Additional analyses showed that the association was higher for internal attributions and responses than for external attributions and responses.