Abstract ABSTRACT: This article presents a series of short cases, taken from the human information processing research literature in auditing, which can be used as supplementary teaching material in undergraduate and graduate auditing courses. The purpose of the cases is to illustrate to future auditors some of the subtle judgmental biases that can adversely affect their judgments and decisions. Use of such materials should constitute one step toward a more effective integration of teaching and research in auditing.
Robert H. Ashton (Sun,) studied this question.