haku: @author Waller, W. S. / yhteensä: 12
viite: 6 / 12
| Tekijä: | Waller, W. S. Felix, W. L. |
| Otsikko: | Auditors' covariation judgments. |
| Lehti: | Accounting Review
1987 : APR, VOL. 62:2, p. 275-292 |
| Asiasana: | AUDITING DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | In making judgements an auditor frequently bases his decisions on information as to how task variables covary.Typically, an auditor originates this information without a formalized covariation model.The major result found by the authors was that the subjects usually employed data-integration rules that were flexible to the objective covariation level, but frequently overstated or understated the level. |
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