RICCHIUTE, DAVID N. - In: Journal of Accounting Research 48 (2010) 3, pp. 687-724
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>Framed in the decision to restate financial statements, this study addresses whether behavior predicted by competing theories depends on the complexity of evidence. Two experiments observe the information-search behavior of auditors responsible for investigating their firm's prior...