Supervision Practices and Audit Effectiveness: An Empirical Analysis of GAO Audits.
基于96项美国GAO实际审计中299名审计师的数据，实证分析监督实践与审计团队有效性的关系，使用典型相关分析考察任务、监督实践与团队规模等因素的影响。
Abstract Tests 299 auditors from 96 actual United States General Accounting Office (GAO) audits. Relationship between tasks, supervision practices, and effectiveness; Use of canonical correlation analysis; GAO audit team effectiveness; Supervision practices relating to the interdependence and size of the audit team; Implications.