國立虎尾科技大學 |

How Do Specialist Expertise, Auditor-Specialist Communication, and Time Pressure Affect Auditors' Use of Specialists' Valuations?

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	How Do Specialist Expertise, Auditor-Specialist Communication, and Time Pressure Affect Auditors' Use of Specialists' Valuations?/
Author:	Gochnauer, Sara Tinnin.
Description:	1 online resource (122 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Contained By:	Dissertation Abstracts International79-10A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780438067035

How Do Specialist Expertise, Auditor-Specialist Communication, and Time Pressure Affect Auditors' Use of Specialists' Valuations?
Gochnauer, Sara Tinnin.

How Do Specialist Expertise, Auditor-Specialist Communication, and Time Pressure Affect Auditors' Use of Specialists' Valuations? - 1 online resource (122 pages)

Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.

Thesis (Ph.D.)--The University of Mississippi, 2018.

Includes bibliographical references

This study experimentally investigates auditors' reliance on specialists' work regarding complex estimates. Specifically, this paper examines how the relevance of specialists' expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists' estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise by providing specialists with training that matches (mismatches) the estimation task that follows, auditor-specialist communication by allowing auditor-specialist pairs to chat (not chat) on the computer, and time pressure by varying the amount of time given to enter each estimate. My results show that the relevance of specialists' prior experience affects auditors' perception of specialists' expertise, which influences auditors' trust in specialists, ultimately affecting auditors' reliance in specialists' advice. Additionally, auditor-specialist communication significantly affects auditors' reliance on specialists, but only when specialists have relevant prior experience. Furthermore, auditors' opportunity to communicate with specialists indirectly affects their reliance on specialists through their developed trust due to auditors' perception of specialists' expertise rather than a social bond. I also find that auditors' reliance on specialists is significantly affected by the relevance of specialists' prior experience, but only when time pressure is low. When time pressure is high, there is no significant difference in auditors' reliance based on specialists' prior experience.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780438067035Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

How Do Specialist Expertise, Auditor-Specialist Communication, and Time Pressure Affect Auditors' Use of Specialists' Valuations?
LDR:03175ntm a2200325Ki 4500 001 918375
005 20181114145236.5
006 m o u
007 cr mn||||a|a||
008 190606s2018 xx obm 000 0 eng d
020 $a 9780438067035
035 $a (MiAaPQ)AAI10787490
035 $a (MiAaPQ)umiss:11621
035 $a AAI10787490
040 $a MiAaPQ $b eng $c MiAaPQ $d NTU
100 1 $a Gochnauer, Sara Tinnin. $3 1192681
245 1 0 $a How Do Specialist Expertise, Auditor-Specialist Communication, and Time Pressure Affect Auditors' Use of Specialists' Valuations?
264 0 $c 2018
300 $a 1 online resource (122 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
500 $a Adviser: Kendall O. Bowlin.
502 $a Thesis (Ph.D.)--The University of Mississippi, 2018.
504 $a Includes bibliographical references
520 $a This study experimentally investigates auditors' reliance on specialists' work regarding complex estimates. Specifically, this paper examines how the relevance of specialists' expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists' estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise by providing specialists with training that matches (mismatches) the estimation task that follows, auditor-specialist communication by allowing auditor-specialist pairs to chat (not chat) on the computer, and time pressure by varying the amount of time given to enter each estimate. My results show that the relevance of specialists' prior experience affects auditors' perception of specialists' expertise, which influences auditors' trust in specialists, ultimately affecting auditors' reliance in specialists' advice. Additionally, auditor-specialist communication significantly affects auditors' reliance on specialists, but only when specialists have relevant prior experience. Furthermore, auditors' opportunity to communicate with specialists indirectly affects their reliance on specialists through their developed trust due to auditors' perception of specialists' expertise rather than a social bond. I also find that auditors' reliance on specialists is significantly affected by the relevance of specialists' prior experience, but only when time pressure is low. When time pressure is high, there is no significant difference in auditors' reliance based on specialists' prior experience.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a The University of Mississippi. $b Accountancy. $3 1192682
773 0 $t Dissertation Abstracts International $g 79-10A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10787490 $z click for full text (PQDT)