haku: @author Anderson, J. / yhteensä: 31
viite: 13 / 31
| Tekijä: | Anderson, J. |
| Otsikko: | The mitigation of hindsight bias in judges' evaluation of auditor decisions |
| Lehti: | Auditing: A Journal of Practice and Theory
1997 : FALL, VOL. 16:2, p. 20-39 |
| Asiasana: | AUDITING DECISION MAKING EVALUATION |
| Kieli: | eng |
| Tiivistelmä: | The public accounting profession may be significantly disadvantaged if hindsight bias is manifest through the U.S. civil liability system. Auditors must make decisions without knowledge of an eventual outcome, but auditor liability is determined from a perspective that includes outcome knowledge. Ex post, litigants tend to blame auditors for failing to force and anticipate subsequent financial problems of their audit clients. This study was conducted to test the effectiveness of two methods of mitigating hindsight bias in a legal liability context. |
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