Auditors' risk assessments : the effects of elicitation approach and assertion framing
Year of publication: |
2016
|
---|---|
Authors: | Mock, Theodore J. ; Fukukawa, Hironori |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 28.2016, 2, p. 75-84
|
Subject: | auditors' risk assessment | belief functions | probability | assertion framing | skepticism | Wirtschaftsprüfung | Financial audit | Prospect Theory | Prospect theory | Risiko | Risk | Entscheidung unter Risiko | Decision under risk | Risikomanagement | Risk management |
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