Staffing Assignments for Judgment-Oriented Audit Tasks: The Effects of Structured Audit Technology and Environment.
研究结构化审计方法如何影响管理者在不同复杂环境中的审计人员配置，特别是对经验水平的要求，并解释为何对复杂性的操纵未产生预期反应。
Abstract Investigates how structured audit approaches affect managers' human resources assignments in environments varying in complexity. Definition of environmental complexity; Assessment of the effects of structure on experience level for the performance and supervision of judgment-oriented audit tasks; Explanation for the apparent lack of response to the complexity manipulation.