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Showing 1 to 2 of 2 for “"Auditor Interaction"”.
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The Copycat Effect: Do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?
Staff auditors often rely on team members as a source of information to determine the behaviors that are normal and acceptable. This may be one cause of the prevalence of audit quality reducing dysfunctional audit behaviors (DAB) within the profession. Social influence theory, applied in an …
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Effects of Experiential and Reflective Interventions on Novice Auditor Selection of Evidence Gathering Techniques
… been termed a "social mismatch" between novice auditors and older, more experienced, more knowledgeable client contacts (Bennett and Hatfield 2013). This phenomenon occurs when novice auditors avoid face-to-face interactions with clients and can adversely affect the audit process. In light of …