SUMMARY: In this study, we use directly reported CPA firm performance evaluations and hypothesize that higher-performing auditors will perceive that technical knowledge and ability, client interaction skills, and professional attitudes/behaviors are more relevant (H1), will be more inclined to extend standard audit procedures (H2), and will have a more proactive, involved internal locus of control (H3). Fifty-six auditors participated, including the ranks of staff auditor, senior, and manager. Consistent with our hypothesis, higher-performing auditors emphasized the importance of the three dimensions of the work of an auditor; lower-performing auditors did not. Higher-performing auditors were more inclined to extend standardized audit procedures. Finally, auditors who are more proactive regarding the performance of audit judgment tasks and decisions, i.e., they have more of an internal versus external locus of control, were associated with higher levels of job performance.
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Research Article| February 01 2011
Characteristics of Relatively High-Performance Auditors
Online ISSN: 1558-7991
Print ISSN: 0278-0380
American Accounting Association
AUDITING: A Journal of Practice & Theory (2011) 30 (1): 191–206.
Constance A. McKnight, William F. Wright; Characteristics of Relatively High-Performance Auditors. AUDITING: A Journal of Practice & Theory 1 February 2011; 30 (1): 191–206. https://doi.org/10.2308/aud.2011.30.1.191
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