Bigus, Jochen; Georgiou, Nadine - In: Abacus 61 (2025) 2, pp. 345-376
anticipate judges’ hindsight bias and will thus likely exert excessive effort in the first place. Furthermore, the paper shows … the effects of judges’ hindsight bias depends on whether or not punitive damages are allowed. …’ hindsight bias, such as by providing appropriate training, may actually cause excessive auditor effort. However, if the …