使用展开技术确定审计师的低价揽客倾向

Using an unfolding technique to determine the lowballing tendency of auditors.

Behavioral Research in Accounting · 1992
被引 0
ABS 3

中文导读

研究在美国使用展开技术测量审计师的低价揽客倾向,通过不依赖双极量表的被试态度反应定标,解决了李克特量表假设被违反的问题,并开发了展开量表。

Abstract

Abstract Discusses the use in the United States of an unfolding technique to determine the lowballing tendency of auditors. Scaling of subjects' attitudinal responses which does not rely on the use of bipolar scales and their attendant assumptions; Violation of assumptions necessary to employ Likert scales; Development of an unfolding scale.

审计行为会计量表开发研究方法