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| Author: | Ricchiute, D. N. |
| Title: | The effect of audit seniors' decisions on working paper documentation and on partners' decisions |
| Journal: | Accounting, Organizations and Society
1999 : FEB, VOL. 24:2, p. 155-171 |
| Index terms: | Auditors Decision making Documentation USA |
| Language: | eng |
| Abstract: | In this study, it is tested whether audit seniors' decisions bias their ability to recognize evidence to document in working papers, and whether biased documentation affects the decisions of audit partners who are exposed only to the subset of evidence that seniors recognize and document. Experiment 1 confirms that audit seniors' prior decisions bias their memories for evidence to document in working papers, and also creates materials for experiment 2. Experiment 2 offers a new insight: when exposed only to the evidence that seniors recognize and document, partners make decisions biased in the direction of the seniors' decisions, since not all of the inconsistent evidence is documented. |
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