haku: @author Libby, R. / yhteensä: 22
viite: 10 / 22
| Tekijä: | Libby, R. Trotman, K. |
| Otsikko: | The review process as a control for differential recall of evidence in auditor judgments |
| Lehti: | Accounting, Organizations and Society
1993 : AUG, VOL. 18:6, p. 559-574 |
| Asiasana: | CONTROL AUDITORS REVIEW |
| Kieli: | eng |
| Tiivistelmä: | This experiment examines whether there are systematic offsetting differencies in the manner in which initial decision makers and reviewers attend to information which ensure that evidence inconsistent with initial judgments is given adequate consideration. Differences in attention are proposed, which result in differential recall of evidence by the initial decision maker and reviewer and thus influence what knowledge initial decision makers and reviewers bring to their discussions and subsequent decisions. |
SCIMA