experimental tests of a descriptive theory of auditee risk assessment（实验测试的一个描述性的理论被审单位的风险评估）.pdfVIP

Experimental Tests of a Descriptive Theory of Auditee Risk Assessment Scott D. Vandervelde School of Accounting Darla Moore School of Business University of South Carolina Richard M. Tubbs Department of Accounting Henry B. Tippie College of Business University of Iowa Albert Schepanski Department of Accounting Henry B. Tippie College of Business University of Iowa William F. Messier, Jr. School of Accountancy Robinson College of Business Georgia State University September 5, 2002 Preliminary and incomplete. Please do not quote. The authors’ names are listed in reverse alphabetical order. All authors contributed equally to this project. We appreciate the helpful comments of Ali Abdolmohammadi, Jean Bedard, Dan Collins, Kevin Den Adel, Frank Hodge, Kathryn Kadous, John Phillips, Mort Pincus, Jay Rich, Arnie Wright and the participants of the University of Iowa Accounting Research Workshop, the University of Iowa JDM Seminar, the University of Connecticut Accounting Research Workshop, the New England Behavioral Research Series at Boston College, the University of Washington Accounting Workshop, and the Georgia State University Accounting Workshop. We also appreciate the cooperation and assistance of the participating acc