Measuring novice auditor orientation and its impact on judgment

Ferdy van Beest and Robert Pinsker

Year of publication:	2024
Authors:	Beest, Ferdy van ; Pinsker, Robert
Published in:	Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 39.2024, 3, p. 217-237
Subject:	Auditor judgments \| Contingent liability \| Lease classification \| Need for cognition \| Principles-oriented \| Rules-oriented \| Tolerance for ambiguity \| Wirtschaftsprüfung \| Financial audit \| Kognition \| Cognition \| Haftung \| Liability

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