the mitigating effect of internal control effectiveness on the relationship between source objectivity, evidence set size, and evidence persuasiveness（内部控制有效性的缓解效应之间的关系源客观性,证据集大小和说服力的证据）.pdfVIP

THE MITIGATING EFFECT OF INTERNAL CONTROL EFFECTIVENESS ON THE RELATIONSHIP BETWEEN SOURCE OBJECTIVITY, EVIDENCE SET SIZE, AND EVIDENCE PERSUASIVENESS Diane Janvrin Department of Accounting College of Business Iowa State University Ames IA 50010 diane-janvrin@ December 1, 2001 This paper is based on dissertation research conducted at the University of Iowa. I thank the members of my dissertation committee: Albert Schepanski, (co-chair), Richard Tubbs (co-chair), Lynn Pringle, Lola Lopes, and Chuleeporn Changchit. I also appreciate the helpful comments of William Dilla, Cynthia Jeffrey, Sue Ravenscroft, Rebakah Sheely, and workshop participants at the University of Iowa, Iowa State University, and the Central States Accounting Research Workshop. Finally, I gratefully acknowledge the assistance of the study participants. THE MITIGATING EFFECT OF INTERNAL CONTROL EFFECTIVENESS ON THE RELATIONSHIP BETWEEN SOURCE OBJECTIVITY, EVIDENCE SET SIZE, AND EVIDENCE PERSUASIVENESS ABSTRACT Evidence persuasiveness, the degree to which the auditor is convinced that the evidence supports the audit opinion, is particularly important when evaluating accounting estimates. This study examines how variation in selected evidence characteristics due to recent industry trends (i.e. the demand for more timely reporting and the movement toward continuous auditing) may impact audit evidence persuasiveness. It hypothesizes that decreases in the evidence competence characteristic of source objectivity and in the evidence sufficiency characteristic of evidence set size will lower evidence persuasiveness. A con