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| Author: | Lowe, D. Reckers, P. |
| Title: | The influence of outcome effects, decision aid usage, and intolerance of ambiguity on evaluations of professional audit judgement |
| Journal: | International Journal of Auditing
1997 : FEB, VOL. 1:1, p. 43-59 |
| Index terms: | AUDITING LIABILITY AUDITORS |
| Language: | eng |
| Abstract: | Auditors' performance is evaluated in a variety of contexts and at various time intervals following professional conduct. Outcome knowledge is often available prior to evaluation, and accordingly, evaluations may reflect hindsight biases. The purpose of this paper is to examine the effects of outcome knowledge on evaluations of professional audit judgements. Specifically, the authors hypothesize that outcome effects will be altered by two factors. |
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