search query: @indexterm AUDITING / total: 1120
reference: 351 / 1120
| Author: | Waller Shelton, S. |
| Title: | The effect of experience on the use of irrelevant evidence in auditor judgment |
| Journal: | Accounting Review
1999 : APR, VOL. 74:2, p. 217-224 |
| Index terms: | Auditing Performance appraisal USA |
| Language: | eng |
| Abstract: | Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevant information weakens the impact of relevant information on auditors' judgments. The study reports on the results of an experiment in which the effect of irrelevant information on the going-concern judgments of less-experienced auditors - audit seniors - is compared to the effect of irrelevant information on the going-concern judgments of more-experienced auditors - audit managers and partners. |
SCIMA