An Examination of the Positive Test Strategy in Auditors' Hypothesis Testing.

Key Points

• The research aims to evaluate the role of confirmation bias in auditors' hypothesis testing through a positive test strategy.
• Examination of auditors' approach to hypothesis testing with a focus on confirmation bias.
• Evaluation of how positive test strategies were employed by auditors.
• Consideration of intermediate hypotheses in the audit process.
• Auditors primarily utilized a positive test strategy in their hypothesis testing.
• Inconsistent findings in prior studies may stem from not accounting for intermediate hypotheses.
• The positive test strategy was found to be effective in determining the truth of a hypothesis under certain conditions.