haku: @journal_id 664 / yhteensä: 134
viite: 2 / 134
| Tekijä: | Chan, M. |
| Otsikko: | The moderating effects of cognitive style and recency effects on the auditors' belief revision process |
| Lehti: | Managerial Auditing Journal (IAE)
1995 : VOL. 10:9, p. 22-28 |
| Asiasana: | BANKING COGNITIVE MAPS KNOWLEDGE-BASED SYSTEMS |
| Kieli: | eng |
| Tiivistelmä: | Auditors' belief revisions are found to be influenced by the presentation order of audit evidence. The Belief Adjustment model developed by Hogarth and Einhorn predicts recency effects when certain task variables are present. An unanswered question remains: do individual psychological differences play a role in influencing the recency effect? The paper reports the findings of an empirical test on recency effects in auditors' belief revision process and its relation to the field dependence cognitive style. |
SCIMA