Procedural Fairness in the Peer and Quality Review Programs.
研究了执业监督决策程序的公平性是否影响被审查者对美国注册会计师协会的承诺及对审查者的信任，建议采用允许表达意见和关切的程序。
Abstract Examines whether the fairness of decision-making procedures relating to practice-monitoring affects reviewees' commitment to the American Institute of Certified Public Accountants (AICPA) or their trust in reviewers. Procedural fairness as associated with both commitment to AICPA and trust in reviewer; Suggestion of adopting procedures that give opportunity to express opinions and concerns.