Does emphasizing management bias decrease auditors' sensitivity to measurement imprecision?
Year of publication: |
2021
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Authors: | Van Landuyt, Ben W. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 88.2021, p. 1-18
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Subject: | Management bias | Measurement imprecision | Accounting estimates | Audit quality | Risk | Experimental economics | Judgement and decision-making | Wirtschaftsprüfung | Financial audit | Messung | Measurement | Systematischer Fehler | Bias | Experiment | Entscheidung | Decision |
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