Confirmation bias and auditor risk assessments : archival evidence
Year of publication: |
2022
|
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Authors: | Cassell, Cory A. ; Dearden, Stuart M. ; Rosser, David M. ; Shipman, Jonathan E. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 41.2022, 3, p. 67-93
|
Subject: | auditor risk assessment | confirmation bias | heuristics | misstatements | Wirtschaftsprüfung | Financial audit | Systematischer Fehler | Bias | Risiko | Risk | Risikomanagement | Risk management |
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