A matter of perspective : mitigating the outcome effect in auditor performance evaluations
Year of publication: |
2023
|
---|---|
Authors: | Brown, J. Owen ; Millar, Melanie |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 42.2023, 4, p. 1-22
|
Subject: | erspective taking | outcome effect | outcome bias | professional skepticism | performance evaluation | audit | Wirtschaftsprüfung | Financial audit | Performance-Messung | Performance measurement | Bewertung | Evaluation | Experiment |
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