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Investigates how decision heuristics are utilized in auditing and the impact of prior audit adjustments.

The functionality of decision heuristics: Reliance on prior audit adjustments in evidential...

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Explores the role of decision heuristics in auditing, suggesting insights for improving audit practices based on experience.

Investigates how decision heuristics are utilized in auditing and the impact of prior audit adjustments.
Analyzes concurrent tasks in auditing practices
Reviews archival studies of audit workpapers
Examines the effect of domain-specific experience on heuristic application
Identifies prevalent use of heuristics in audit decision-making processes
Highlights the influence of prior audit adjustments on subsequent evaluations
Demonstrates the importance of experience in applying decision heuristics effectively

Bedard et al. (1994) studied this question.

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