Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Entire DC Network
Do Social Biases Impede Auditor Reliance On Specialists? Toward A Theory Of Social Similarity, Rina Maxine Limor
Do Social Biases Impede Auditor Reliance On Specialists? Toward A Theory Of Social Similarity, Rina Maxine Limor
USF Tampa Graduate Theses and Dissertations
Does social similarity between the auditor and a specialist induce social biases that impair the auditor's reliance on the specialist? It is important to examine potential impairments to reliance since auditors do not possess expertise in many of the areas examined during the audit. One type of specialist that is increasingly relied upon by the auditor is the IT specialist.
Since firms have two approaches to the organization of IT personnel (decentralized vs. centralized) and often use professional designations as a hiring criteria for specialists, I examine two dimensions of social similarity: domain knowledge distinctiveness and spatial distance. Using a …