Motivated perspective taking : why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material
Elizabeth C. Altiero, Yoon Ju Kang, Mark E. Peecher
| Year of publication: |
2022
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|---|---|
| Authors: | Altiero, Elizabeth C. ; Kang, Yoon Ju ; Peecher, Mark E. |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 339-370
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| Subject: | audit differences | instrumental bias | material | materiality | motivated reasoning | perspective taking | Wirtschaftsprüfung | Financial audit | Motivation | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12721 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013165386