The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence
构建了一个认知模型，并通过实验检验审计师的论证过程如何影响其对客户解释的评估及寻找替代解释的行为，进而影响审计决策。
This paper presents a cognitive model of how justification influences auditors' decisions and an experiment which focuses on how auditors' justification processes influence two dimensions of their planning-stage analytical procedures performance: their assessments of client-provided explanations for income-increasing account balance fluctuations and the extent of their search for competing explanations. These dimensions relate to auditors' beliefs about the likelihood that material misstatements exist in a client's financial statements (Koonce [1993]). These beliefs should, and likely do, affect the nature, timing, and extent of substantive