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| Author: | Anderson, B. Maletta, M. |
| Title: | Auditor attendance to negative and positive information: the effect of experience-related differences |
| Journal: | Behavioral Research in Accounting
1994 : VOL. 6, p. 1-20 |
| Index terms: | AUDITORS INFORMATION ACCOUNTING |
| Language: | eng |
| Abstract: | Prior audit judgement research indicates that auditors exhibit a preferential attendance to negative evidence in their decision makin process. This study examines whether experience-related differences play a role in this tendency to focus on negative data. Specifically, the authors investigate whether auditors with low levels of audit experience attend to more negative (and less positive) audit evidence than auditors with higher levels of experience, and whether less experienced auditors make more negative audit planning judgements than more experienced auditors. |
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