Motivated perspective taking : why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material
Year of publication: |
2022
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Authors: | Altiero, Elizabeth C. ; Kang, Yoon Ju ; Peecher, Mark E. |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 339-370
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Subject: | audit differences | instrumental bias | material | materiality | motivated reasoning | perspective taking | Wirtschaftsprüfung | Financial audit | Motivation |
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Messier, William F., (2018)
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