...Shuk Ying Ho; Soon-Yeow Phang; Robyn Moroney Purpose This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines...

...Paul Munter; Leslie Kren Executive compensation and incentive packages have received a great deal of attention recently in the professional business literature as well as from the accounting standard setters. Examines the design of compensation systems. Suggests that environmental uncertainty...

.... The consultants gain by being relieved of a good deal of detail work: the company gains by substituting the lower salary rates of the internal auditors for the high fees charged by consultants for data gathering. © MCB UP Limited 1994 Compensation Directors Executives Incentives Internal audit...