The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information
研究非诊断性（无关）信息如何影响审计师的判断，发现审计师在混合诊断与非诊断证据时，欺诈风险评估会变得更不极端（回归效应），即稀释效应，并在实验室中考察时间压力和问责下是否仍出现该效应。
This paper extends Hackenbrack [1992] in examining the influence of nondiagnostic (i.e., irrelevant) information on auditor judgment. Hackenbrack found that auditors given a mix of diagnostic and nondiagnostic evidence made fraud-risk assessments that were less extreme (more regressive) than those based on diagnostic evidence only. This behavior is consistent with the nonnormative judgment tendency known as the dilution effect (Nisbett, Zukier, and Lemley [1981]). Using a different task and context than Hackenbrack, I replicate his results. I extend Hackenbrack's research by investigating, in a laboratory setting, whether auditors exhibit the dilution effect when faced with time pressure and