Discussion of "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?"

被引：1

作者：

Vanstraelen, Ann ^{[1
]}

机构：

[1] Maastricht Univ, Maastricht, Netherlands

来源：

CONTEMPORARY ACCOUNTING RESEARCH | 2019年 / 36卷 / 01期

关键词：

PROFESSIONAL SKEPTICISM; OPPORTUNITIES; PERFORMANCE; FUTURE;

D O I：

10.1111/1911-3846.12430

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Kadous and Zhou (2018) investigate experimentally how intrinsic motivation improves auditor judgment in complex audit tasks. In my discussion, I elaborate on my comments from the 2016 CAR Conference. Specifically, I comment in the first part of my discussion on the motivation and contribution of the paper, the underlying theory, the experiment and the results. The second part of my discussion is focused on the broader picture of the paper for which I offer some thoughts based on cross-fertilization of insights from the archival auditing research and I conclude with providing some suggestions for further research.

引用

页码：132 / 138

页数：7

共 19 条

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