Schroeder, Richard G.; Reinstein, Alan; Schwartz, Bill N. - In: Managerial Auditing Journal 11 (1996) 3, pp. 17-24
Attempts to assess the impact of structured and unstructured audit approaches on the auditor’s professional judgement. The auditor’s use of judgement was measured by using the anchoring and adjustment instrument developed by Biddle and Joyce and the representativeness and protectiveness...