Asare, Stephen K.; Cianci, Anna M. - In: Managerial Auditing Journal 24 (2009) 8, pp. 724-742
Purpose – The purpose of this paper is to investigate the effect of goals on: auditors' inventory write‐off judgments; the conformity of their judgments (i.e. the degree of consistency between these judgments and the judgments they perceive other auditors will make); and the calibration of...