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    Managing Perceptions of Technical Competence: How Well Do...
    research summary last edited May 25, 2012 by The Auditing Section, tagged 10.0 Engagement Management, 10.03 Interaction among Team Members, 11.0 Audit Quality and Quality Control, 11.01 Supervision and Review – Effectiveness 
    Title:
    Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?
    Practical Implications:

    The results of this study provide evidence as to how accurate auditors are at knowing how their colleagues’ perceive their technical competence, or metaperceptions.  Auditors care about how their colleagues, especially their superiors, perceive them, and they have incentives to manage their reputations.  In order for auditors to manage their reputations effectively, they need to have accurate metaperceptions of the impressions they create on others, especially their superiors.  The results of this study suggest that auditors are generally highly accurate at knowing how their colleagues, especially their subordinates, perceive their technical competence. 

    Citation:

    Tan, H. and K. Jamal. 2006. Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them? Contemporary Accounting Research 23 (3): 761-787.

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