审计师信念修正过程中的近因效应

Recency Effects in the Auditor's Belief-Revision Process.

Accounting Review · 1990
被引 72 · 同刊同年前 9%
人大 A+FT50UTD24ABS 4*

中文导读

用内容丰富的审计场景测试了一个描述性顺序信念修正模型的预测,探讨审计师在获取和评估证据时是否受证据顺序影响,即是否存在近因效应。

Abstract

Abstract Tests the predictions of a descriptive model of sequential belief revision using content-rich audit scenarios. Characteristics of auditing as a sequential process; Prediction of the model in which an auditor obtains and evaluates evidence; Testing of lack of order effect.

审计师信念修正近因效应证据顺序审计判断