Examines how familiarity and task complexity affect audit reviewers' error detection capabilities, suggesting important implications for auditing practice.
Examines the effects of familiarity with the preparer and task complexity on reviewers' effectiveness at detecting `classification' and/or `conclusion' errors in the audit review process. Overview of the review process; Deterioration in decision-making effectiveness; Between-familiarity comparisons; Within-familiarity comparisons.
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Asare et al. (1996) studied this question.
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