search query: @author Hackenbrack, K. / total: 3
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| Author: | Hackenbrack, K. |
| Title: | Implications of seemingly irrelevant evidence in audit judgment |
| Journal: | Journal of Accounting Research
1992 : SPRING, VOL. 30, p. 126-136 |
| Index terms: | AUDITING ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | The purpose of this paper is to investigate the role that nondiagnostic evidence, which is a priori irrelevant, can have in audit judgment. In a laboratory experiment, auditor-subjects given a mix of diagnostic and nondiagnostic evidence made decisions that were less extreme (more regressive) than those made using only diagnostic evidence. The magnitude of the observed effect was in some cases directly related to the capacity of the nondiagnostic evidence to hold the auditor-subject's attention. |
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