haku: @author Kerr, D. / yhteensä: 2
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| Tekijä: | Ward, D. Kerr, D. |
| Otsikko: | The effects of audit task on evidence integration and belief revision |
| Lehti: | Behavioral Research in Accounting
1994 : VOL. 6, p.21-42 |
| Asiasana: | AUDITING METHODOLOGY ESTIMATION |
| Kieli: | eng |
| Tiivistelmä: | This paper reports the results of a study investigating the effects of audit task on auditors' evidence integration processes and subsequent belief revision. This study found that the degree of nonadditivity in auditors' judgement processes is affected, in a predictable manner, by characteristics of the audit task. One implication of the results is that nonadditive, configural cue utilization by auditors may be more common than suggested by previous research. A second implication is that the effect of a given piece of audit evidence on auditors' judgements may depend on whether the audit task is an estimation-type or an evaluation-type task. |
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