haku: @indexterm Accounting research / yhteensä: 230
viite: 102 / 230
| Tekijä: | Moeckel, C. |
| Otsikko: | The effects of experience on auditors' memory errors |
| Lehti: | Journal of Accounting Research
1990 : AUT, VOL. 28:2, p.368-387 |
| Asiasana: | ACCOUNTING ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | The author reports results from a study of the effects of audit experience on the frequency of two types of memory errors: 1) failure to integrate and 2) reconstruction. The author observed that every auditors made both types of errors and inexperienced auditors failed to integrate more often, while experienced auditors reconstructed more. This disproves the claim that more experienced auditors perform uniformly better. |
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