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The effects of time pressure and acc...

Proctor, Thomas Yancy.

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The effects of time pressure and accountability on hypothesis generation and information search strategies: An experimental study of Internal Revenue agents.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The effects of time pressure and accountability on hypothesis generation and information search strategies: An experimental study of Internal Revenue agents./
Author:	Proctor, Thomas Yancy.
Description:	125 p.
Notes:	Major Professor: John M. Malloy.
Contained By:	Dissertation Abstracts International61-11A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=9994599
ISBN:	0493020926

The effects of time pressure and accountability on hypothesis generation and information search strategies: An experimental study of Internal Revenue agents.
Proctor, Thomas Yancy.

The effects of time pressure and accountability on hypothesis generation and information search strategies: An experimental study of Internal Revenue agents. - 125 p.

Major Professor: John M. Malloy.

Thesis (Ph.D.)--The University of Memphis, 2000.

The purpose of this research is to examine the effects of time pressure and accountability on IRS agents in the Pre-Examination Analysis phase of a tax audit. The Pre-Examination Analysis phase consists of two tasks: (1) the issue-selection task and; (2) the audit-technique-selection task. In the issue-selection task, the effects of time pressure and accountability were examined on two aspects of performance—effectiveness and efficiency.

ISBN: 0493020926Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The effects of time pressure and accountability on hypothesis generation and information search strategies: An experimental study of Internal Revenue agents.
LDR:02629nam 2200325 a 45 001 938631
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020 $a 0493020926
035 $a (UnM)AAI9994599
035 $a AAI9994599
040 $a UnM $c UnM
100 1 $a Proctor, Thomas Yancy. $3 1262606
245 1 0 $a The effects of time pressure and accountability on hypothesis generation and information search strategies: An experimental study of Internal Revenue agents.
300 $a 125 p.
500 $a Major Professor: John M. Malloy.
500 $a Source: Dissertation Abstracts International, Volume: 61-11, Section: A, page: 4449.
502 $a Thesis (Ph.D.)--The University of Memphis, 2000.
520 $a The purpose of this research is to examine the effects of time pressure and accountability on IRS agents in the Pre-Examination Analysis phase of a tax audit. The Pre-Examination Analysis phase consists of two tasks: (1) the issue-selection task and; (2) the audit-technique-selection task. In the issue-selection task, the effects of time pressure and accountability were examined on two aspects of performance—effectiveness and efficiency.
520 $a In the audit-technique-selection task, the effects of time pressure and accountability were examined within the framework of Klayman and Ha's (1987, 1989) model of hypothesis-testing, where audit techniques were identified as being associated with positive, negative, or combined testing strategies. The effects of time pressure and accountability were examined for each of these different testing strategies.
520 $a In the issue-selection task, the revenue agent-subjects exhibited significant effects from time pressure and accountability on effective performance. Specifically, time pressure was found to have a negative effect on effectiveness. Accountability was found to a positive effect on effectiveness in the presence of time pressure and a negative effect in the absence of time pressure. However, no significant main effects or interactions were found for efficiency.
520 $a In the audit-technique-selection task, no significant main effects or interactions were found for time pressure or accountability for any of the three different testing strategies. These results were attributed to the lack of sensitivity in the data collected.
590 $a School code: 1194.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Psychology, Experimental. $3 517106
650 4 $a Psychology, Industrial. $3 520063
690 $a 0272
690 $a 0623
690 $a 0624
710 2 0 $a The University of Memphis. $3 1025952
773 0 $t Dissertation Abstracts International $g 61-11A.
790 $a 1194
790 1 0 $a Malloy, John M., $e advisor
791 $a Ph.D.
792 $a 2000
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=9994599