search query: @indexterm Attitudes / total: 611
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| Author: | Bamber, E. M. Ramsay, R. J. Tubbs, R. M. |
| Title: | An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing |
| Journal: | Accounting, Organizations and Society
1997 : APR/MAY, VOL. 22:3/4, p. 249-268 |
| Index terms: | AUDITING ATTITUDES DECISION MAKING |
| Language: | eng |
| Abstract: | This paper presents a comprehensive analysis of the descriptive validity of the belief-adjustment model in the auditing context, using Hogarth and Einhorn's (1992) belief-adjustment model as a framework for exploring auditors' attitudes to evidence. Model's parameter estimation permits the investigation of alternative attitudes to evidence in an explicit fashion, once the descriptive validity of the model is established. It seems that auditors are more sensitive to evidence that confirms the initial hypothesis. |
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