486 001 0083 0530 0149 0255 0506 001 persuasiveness

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Unformatted text preview: source credibility issue, the auditor makes a change in the audit program that will increase the cost of the audit (i.e., more independent 16 Adjusted R2 does not change significantly when MI is removed from the H2t and H2e models consistent with no marginal effect of MI when RMM is included in the respective models. Auditing: A Journal of Practice & Theory, November 2005 MI RMM PERSUASIVENESS EXTENT REVENUE PYERR TENURE PUBLIC INDUSTRY DIFF 1.000 0.750 .001 0.750 .001 0.671 .001 0.509 .001 0.943 .001 0.486 .001 0.083 0.530 0.149 0.255 0.506 .001 PERSUASIVENESS TIMING EXTENT REVENUE PYERR TENURE PUBLIC INDUSTRY 0.750 .001 1.000 0.566 .001 0.543 .001 0.327 0.011 0.310 0.016 0.470 .001 0.032 0.807 0.061 0.643 0.500 .001 0.750 .001 0.566 .001 1.000 0.576 .001 0.702 .001 0.723 .001 0.682 .001 0.150 0.253 0.300 0.020 0.327 0.011 0.834 .001 0.677 .001 0.647 .001 1.000 0.456 .001 0.592 .001 0.292 0.024 0.015 0.257 0.191 0.018 0.397 0.002 0.509 .001 0.327 0.011 0.702 .001 0.456 .001 1.000 0.495 .001 0.603 .001 0.305 0.018 0.521 .001 0.247 0.057 0.943 .001 0.310 0.016 0.723 .001 0.592 .001 0.495 .001 1.000 0.431 .001 0.064 0.626 0.200 0.126 0.517 .001 0.486 .001 0.470 .001 0.682 .001 0.292 0.024 0.603 .001 0.431 .001 1.000 0.104 0.430 0.290 0.025 0.194 0.137 0.083 0.530 0.032 0.807 0.150 0.253 0.015 0.257 0.305 0.018 0.064 0.626 0.104 0.430 1.000 0.092 0.483 0.251 0.053 0.149 0.255 0.061 0.643 0.300 0.020 0.191 0.018 0.521 .001 0.200 0.126 0.290 0.025 0.092 0.483 1.000 0.002 0.985 DIFF 0.506 .001 0.500 .001 0.327 0.011 0.397 0.002 0.247 0.057 0.517 .001 0.194 0.137 0.251 0.053 0.002 0.985 1.00000 61 Auditing: A Journal of Practice & Theory, November 2005 TIMING 0.596 .001 0.573 .001 0.572 .001 0.335 0.009 0.433 .001 0.584 .001 0.373 0.003 0.220 0.091 0.140 0.285 0.761 .001 RMM The Impact of Management Integrity on Audit Planning and Evidence TABLE 2 Spearman Correlations (n 60) 62 Kizirian, Mayhew, and Sneathen TABLE 3 OLS Regression Analysis Test of H1: RMM 0 *MI 1 2 *REVEN...
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This note was uploaded on 11/11/2010 for the course MIS BMBM31101 taught by Professor Ms.sara during the Spring '10 term at Asian Institute of Management.

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