審計複核程序的績效評估：上司績效與上司對下屬印象的效果

Performance Appraised in Audit Review Process: Effects of Superior Performance and Impression of Subordinates

本研究探討會計師事務所審計複核程序，上司對下屬之先前印象是否會影響其對下屬工作的績效評估，以及上司本身的績效是否影響上述關係。採用2（下屬印象較佳與下屬印象較差）x2（上司績效優良與上司績效普通）受試者間實驗設計，以某一四大會計師事務所之經理（實驗一）及領組（實驗二）為受試者分別進行實驗，讓受試者評估下屬所編製關於備抵呆帳之查核工作底稿的品質。結果與研究假說一致，顯示經理對領組之工作底稿品質評估會受到對領組印象之影響，而績效優良的經理在評估領組之工作底稿品質時，則不會受到其對領組印象之影響。再者，領組對查帳員之工作底稿品質評估會受到對查帳員印象之影響，而績效優良的領組與績效普通的領組，所受到先前印象之影響並無不同。

This study examines whether the superiors' prior impressions of their subordinates influence their performance evaluations of the subordinates, and whether the superiors' performance moderates the above relationship in the setting of audit review process. Adopting a 2 (good vs. bad impression of subordinates) x 2 (outstanding vs. average superiors' performance) between-participants design, we recruit managers (Experiment 1) and seniors (Experiment 2) from a Big 4 firm to conduct two experiments in which the participants evaluate the quality of their subordinates' workpapers regarding a client's allowance of bad debts. Consistent with our hypotheses, the results reveal that the managers' review of seniors' work is influenced by the prior impression of seniors, and outstanding managers are less susceptible to the impression effect. The seniors' review of staffs' work is also influenced by their prior impression of staff auditors, but outstanding seniors and average seniors are not differentially affected by the prior impressions.