Inherent outcome-favorable biases and mitigating effects of principles-based standards : a study of accounting students' tax decisions
Year of publication: |
2017
|
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Authors: | Fatemi, Darius J. ; Hasseldine, John ; Hite, Peggy A. |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 22.2015, p. 145-175
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Subject: | Client advocacy | confirmation bias | principles-based standards | professional ethics | Standardisierung | Standardization | Wirtschaftsprüfung | Financial audit | Systematischer Fehler | Bias | Rechnungswesen | Accounting | Studierende | Students | Ethik | Ethics |
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