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Tekijä: | Lundberg, C. G. Nagle, B. M. |
Otsikko: | Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment |
Lehti: | European Journal of Operational Research
2002 : JAN, VOL. 136:2, p. 264-281 |
Asiasana: | DECISION MAKING AUDITING AUDITORS |
Kieli: | eng |
Tiivistelmä: | The authors' focus here is on post-decision inference restructuring/editing, the unconscious revision of what one saw and thought in the pre-decision stage as a result of outcome feedback/lack of feedback. The authors found that professional auditors, in retrospect, were likely to edit crucial decision making signals, but that the extent of the post-decision editing is a function of the task and the presence/absence of feedback. Professional auditors were provided with relevant financial and non-financial information (based on an actual company) and asked to isolate the most prominent signals (positive and negative) concerning the company's viability. |
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