search query: @author Glover, S. M. / total: 1
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| Author: | Glover, S. M. |
| Title: | The influence of time pressure and accountability on auditors' processing of nondiagnostic information |
| Journal: | Journal of Accounting Research
1997 : AUTUMN, VOL. 35:2, p. 213-226 |
| Index terms: | INFORMATION ESTIMATION TIME ACCOUNTABILITY |
| Language: | eng |
| Abstract: | This article replicates and extends Hackenbrack (1992) by demonstrating auditors' judgement are influenced by nondiagnostic information; accountability had no significant impact on the dilution effect but the imposition of time pressure significantly reduced the effect. That time pressure influenced auditor judgement is consistent with previous audit research demonstrating that contextual variables influence judgement. This article provides evidence that time pressure, even at a relatively high level, can reduce judgemental bias. |
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