How does an initial expectation bias influence auditors' application and performance of analytical procedures?
Year of publication: |
2013
|
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Authors: | Pike, Byron J. ; Curtis, Mary B. ; Chui, Lawrence |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 4, p. 1313-1431
|
Subject: | auditor judgment | analytical procedures | numerical anchoring | selective accessibility |
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