Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?
نویسندگان
چکیده
منابع مشابه
Cognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process?
Abstract: The purpose of the present study is two-dimensional. First, provide more evidence of the effects of information order on auditors' beliefs, and secondly, examine whether auditors vary their beliefs in different cognitive styles. These goals were achieved through the use of experienced professional auditors. To determine the effects of information sequence, Hogarth and Einhorn’s belie...
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If a woman overestimates her romantic partner's commitment, the cost to her fitness-reproduction without an investing partner-can be considerable. Error Management Theory predicts that women have an evolved bias to be skeptical of men's commitment in a relationship, which reduces the likelihood of making a costly false positive error. However, because error probabilities are inversely related, ...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2016
ISSN: 1556-5068
DOI: 10.2139/ssrn.2880653