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| Author: | McMillan, J. White, R. |
| Title: | Auditors' belief revisions and evidence search: the effect of hypothesis frame, confirmation bias, and professional skepticism |
| Journal: | Accounting Review
1993 : JUL, VOL. 68:3, p. 443-465 |
| Index terms: | BIAS AUDITORS ACCOUNTING |
| Language: | eng |
| Abstract: | The primary purpose of this study is to investigate how auditors' belief revisions and evidence search are influenced by the frame of the hypothesis being tested and by confirmation bias and professional skepticism (conservative bias). The results of this study indicate that auditors reacted differently to audit evidence, depending upon the frame of the hypothesis they favored and their belief extremity. Auditors who favored the error frame reacted more strongly to both confirming and disconfirming evidence than did those who favored the environmental frame. |
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