Audit Judgment Confidence.
研究了审计师个人特征与判断准确性及审计判断信心的关系，发现经验、先验预期、模糊容忍度和风险倾向影响信心，但信心与准确性无显著关联。
Abstract This study examined the relationships between individual auditor characteristics, decision accuracy, and audit judgment confidence. One hundred fourteen (114) auditor subjects made a fairness of presentation decision for an audit case based on a real client case. The subjects had control over their own information search. The results indicate that experience, prior expectations, ambiguity tolerance and risk-taking propensity (as indicated by category width) wore related to confidence in audit decisions. Confidence and accuracy were not significantly related, which is consistent with confidence being viewed as a process variable, rather than an output variable.