The review process as a control for differential recall of evidence in auditor judgments
实验研究初始决策者与审查者关注信息方式的系统性差异，发现审查过程能有效确保不一致证据得到充分考虑，对审计实务和决策控制有参考价值。
This experiment examines whether there are systematic offsetting differences in the manner in which initial decision makers and reviewers attend to information which ensure that evidence inconsistent with initial judgments is given adequate consideration. Differences in attention are proposed, which result in differential recall of evidence by the initial decision maker and reviewer and thus influence what knowledge initial decision makers and reviewers bring to their discussions and subsequent decisions. The results suggest that the review process can act as an effective control by increasing the chances that the implications of inconsistent evidence are considered.