Mitigation of Recency Bias in Audit Judgment: The Effect of Documentation.
研究了文档记录能否减少审计人员在持续经营案例判断中的近因效应，发现执行文档记录任务后近因效应消失。
Abstract Examines the effect of documentation on the occurrence of recency effects in audit judgments involving a going-concern case. Belief-adjustment model; Disappearance of recency effects among subjects who performed the documentation task; Results from two manipulation checks.