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Author: | Abdolmohammadi, M. Wright, A. |
Title: | An examination of the effects of experience and task complexity on audit judgments. |
Journal: | Accounting Review
1987 : JAN, VOL. 62:1, p. 1-13 |
Index terms: | AUDITING DECISION MAKING EXPERIENCE |
Language: | eng |
Abstract: | Behavioral researchers are concerned about the effects of experience on decision making-including auditing. This paper gives evidence that the experience effect is significant, particularly when task complexity is manifestly considered. The authors recommend future study on audit judgements and on the design of audit programs. |
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