关于领域特定经验对分析程序中管理层陈述评价影响的讨论

DISCUSSION OF The Effect of Domain-Specific Experience on Evaluation of Management Representations in Analytical Procedures.

Auditing A Journal of Practice & Theory · 1991
被引 0
人大 BABS 3

中文导读

评论了Bedard(1991)的研究,指出在分析程序任务中,近期领域特定经验比一般审计经验更能预测良好表现。

Abstract

Abstract The article comments on the study "The Effect of Domain-Specific Experience on Evaluation of Management Representations in Analytical Procedures," by Jean C. Bedard, which was published in the March 2, 1991 issue. The author in this comment focuses on the result that good performance in the task was more associated with recent domain-specific experience than with general audit experience.

审计任务管理管理会计经验研究