haku: @author Reckers, P. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Lowe, D. Reckers, P. |
| Otsikko: | The effects of hindsight bias on jurors' evaluations of auditor decisions |
| Lehti: | Decision Sciences
1994 : MAY/JUN, VOL. 25:3, p. 401-426 |
| Asiasana: | AUDITING LEGISLATION BIAS |
| Kieli: | eng |
| Tiivistelmä: | Hindsight bias refers to the tendency of individuals with outcome knowledge (hindsight) to alter their perception of an event such that, ex-post, one's assumed ability to predict an event is greater than one's ex-ante ability. Auditors must make decisions without knowledge of an eventual outcome, but auditor liability is determined from a perspective that includes outcome knowledge. A behavioural experiment was conducted with 92 prospective jurors. |
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