The influence of tax law requirements and organization of client facts on professional judgment.
研究了书面税法和客户事实组织方式如何影响审计人员在决策中使用的信息数量与类型，发现两者交互作用且经验差异导致测量不一致。
Abstract Investigates the effect of written tax law and the organization of client facts on the amount and type of information used by auditing professionals in decision-making. Measurements of cues used in decision-making; Interaction of written tax laws and client facts in influencing the number of cues in decision-making; Role of experience differences in measurement inconsistencies.