根据不利结果判断审计质量：结果偏见与反向结果偏见的证据

Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias*

• Mark E. Peecher · 伊利诺伊大学厄巴纳-香槟分校
• M. David Piercey · 马萨诸塞大学阿默斯特分校