The Effect of Experience, Fraudulent Signals and Information Presentation Order on Auditors' Beliefs.
研究了经验水平和欺诈信号如何影响低级审计师与经理级审计师的决策差异，以及信息呈现顺序对审计师信念修正的作用。
Abstract Discusses the differences in decision making among low-rank auditors and managers-auditors resulting from experience and fraudulent signals. Factors that affect belief systems of auditors; Auditors' responses to positive and negative evidence changes; Effects of initial assessments on write-down inventory.