There is a significant growth of behavior economics in the last decade. The goal of the behavior research is aimed at the deviations from rationality in order to improve the predictive power of economic models. In this paper, attached to the specific auditing process, I want to classify the neglecting relevant information due to judgment by representative which causes the bias, or the error of auditing results
The auditor's report (AICPA 1988) generally contains two statements of belief. The first is an opini...
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar er...
Purpose – The quality of the opinion provided by audit firms is an important determinant of their lo...
In psychological and economic experiments, systematic deviations from rationality - so-called biases...
We reviewed the accounting, management, and psychology literatures on the conduct of ethical audits ...
Preliminary draft. Please do not cite without the authors ' permission. We thank an anonymous r...
Dysfunctional behaviour refers to the violation of control system rules and procedures (Jaworski and...
In the audit profession, judgment and decision making are essential parts of successfully completing...
The auditors' preliminary analytical review procedures (PARPs) have recently received increased atte...
Dysfunctional audit behaviors behind corporate fiascos are a burning issue in today’s ever changing ...
External audit provides public confidence in the financial statements. However, the profession is ve...
Audit firms and financial statement auditors are charged with the responsibility to provide a reliab...
Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quali...
Companies need auditors to provide opinions on their annual financial statements. Auditors do so by ...
234 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1987.Professional auditors were us...
The auditor's report (AICPA 1988) generally contains two statements of belief. The first is an opini...
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar er...
Purpose – The quality of the opinion provided by audit firms is an important determinant of their lo...
In psychological and economic experiments, systematic deviations from rationality - so-called biases...
We reviewed the accounting, management, and psychology literatures on the conduct of ethical audits ...
Preliminary draft. Please do not cite without the authors ' permission. We thank an anonymous r...
Dysfunctional behaviour refers to the violation of control system rules and procedures (Jaworski and...
In the audit profession, judgment and decision making are essential parts of successfully completing...
The auditors' preliminary analytical review procedures (PARPs) have recently received increased atte...
Dysfunctional audit behaviors behind corporate fiascos are a burning issue in today’s ever changing ...
External audit provides public confidence in the financial statements. However, the profession is ve...
Audit firms and financial statement auditors are charged with the responsibility to provide a reliab...
Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quali...
Companies need auditors to provide opinions on their annual financial statements. Auditors do so by ...
234 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1987.Professional auditors were us...
The auditor's report (AICPA 1988) generally contains two statements of belief. The first is an opini...
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar er...
Purpose – The quality of the opinion provided by audit firms is an important determinant of their lo...