DEBIASING AUDIT JUDGMENT : AKUNTABILITAS DAN TIPE PEMBUAT KEPUTUSAN

HARYANTO, Haryanto (2012) DEBIASING AUDIT JUDGMENT : AKUNTABILITAS DAN TIPE PEMBUAT KEPUTUSAN. Jurnal Ilmiah Akuntansi dan Humanika , 2 (1). pp. 1-25.

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Abstract

This study aims to predict and provide empirical finding about the influence of accountability which is moderated by type of decision maker (individual-group) for making debiasing an audit judgment by the auditor. The hypothesis testing used a laboratory experiment: within subject design factorial 2x2, approach with 60 students as participants. The results show that accountability influences an audit judgment, and the interaction between accountability and type of decision-maker affects on debiasing audit judgment by the auditor. Consistent with several previous studies, the group's decision is in line and greater or smaller then individual decision has been made previously and exist group polarization decision

Item Type:Article
Additional Information:accountability, types of decision maker, debiasing, audit judgment, the auditor.
Uncontrolled Keywords:accountability, types of decision maker, debiasing, audit judgment, the auditor.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39364
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 May 2013 08:19
Last Modified:21 May 2013 08:19

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