haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 21 / 54
| Tekijä: | Wright, S. Wright, A. |
| Otsikko: | The effect of industry experience on hypothesis generation and audit planning decisions |
| Lehti: | Behavioral Research in Accounting
1997 : VOL. 9:1, p. 273-293 |
| Asiasana: | ACCOUNTING BEHAVIOURAL ACCOUNTING PLANNING |
| Kieli: | eng |
| Tiivistelmä: | A significant concern in behavioral research in accounting has been the effect of experience on judgment and decision making. As widely recognized, there are, however, several dimensions to experience, including general domain experience and task-specific experience. One important dimension that has received limited attention is industry experience. For instance, in an audit context, greater industry experiences is expected to lead to greater effectiveness and efficiency as auditors develop a knowledge base of the unique risks and audit approaches for a particular industry. |
SCIMA