haku: @indexterm performance audits / yhteensä: 38
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| Tekijä: | Pei, B. Reed, S. Koch, B. |
| Otsikko: | Auditor Belief Revisions in a Performance Setting: An Application of the Belief-Adjustment Model |
| Lehti: | Accounting, Organizations and Society
1992 : FEB, VOL. 17, p.169-183 |
| Asiasana: | ACCOUNTING PERFORMANCE AUDITS DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | The present research is to test the belief-adjustment model predictions in a performance auditing context using state auditors. The findings showed that the auditors "belief-revisions" were subject to the recency effects predicted by the model. The results confirm that serial position had no effect on the subject's subjective evaluation of evidence. |
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