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| Tekijä: | Tucker, R. R. Matsumura, E. A. |
| Otsikko: | Second-partner review: An experimental economics investigation |
| Lehti: | Auditing: A Journal of Practice and Theory
1997 : SPRING, VOL. 16:1, p. 79-98 |
| Asiasana: | ECONOMIC ANALYSIS GAME THEORY REPORTING SAMPLING |
| Kieli: | eng |
| Tiivistelmä: | Matsumara & Tucker (1995) model auditor decision making under uncertainty incolving both an engagement and second partner. This paper uses student subjects to test the predictions of the model, using the research method of experimental economics, providing a second step toward the development of a theoretical framework of audit reporting behavior and the effect of second-partner reviews. The results indicate that second-partner reviews and the option to purchase additional sample evidence remove considerable amount of bias but do not completely eliminate it. In addition to sampling behavior the paper compares subjects' sampling behavior against analytical predicitions. |
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