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Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two...
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Purpose – This paper aims to report the results of a cross‐national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief‐adjustment model (BAM) and Hofstede's national culture are employed. Two...
Persistent link: https://www.econbiz.de/10014929192