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| Author: | Brown, C. Peecher, M. |
| Title: | Auditor's hypothesis testing in diagnostic inference tasks |
| Journal: | Journal of Accounting Research
1999 : SPRING, VOL. 37:1, p. 1-26 |
| Index terms: | ACCOUNTING RESEARCH AUDITORS TESTS |
| Language: | eng |
| Abstract: | This paper addresses auditors' hypothesis testing during diagnostic inference. Cognitive steps involved in diagnostic inference include mental-representation formation, hypothesis generation, and hypothesis testing. Hypothesis testing can be decomposed further into specifying questions (or tests), interpreting answers (or feedback), and revising hypotheses. Within two main experiments the authors study the soundness of, and how incentives influence, auditors' question specification. |
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