search query: @indexterm Aid / total: 228
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| Author: | Anderson, J. |
| Title: | The effects of interference and availability from hypotheses generated by a decision aid upon analytical procedures judgments |
| Journal: | Behavioral Research in Accounting
1997 : VOL. 9:SUPPLEMENT, p. 1-20 |
| Index terms: | AID ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | This study tests the influence of having auditors focus on explanations from an error vs. non-error dominated list of explanations. the audit judgement studied was the probability of misstatement due to error or irregularity, based on an unexpected fluctuation in the inventory turnover ratio. A laboratory experiment was conducted using experienced audit seniors and managers, in varied client environments. As predicted by interference and availability theory, having auditors focus on errors from an error dominated list resulted in an increase in auditors' likelihood assessment of error. |
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