Randomized trial explores how experience and fraudulent signals shape auditors' beliefs and decision-making processes.
Discusses the differences in decision making among low-rank auditors and managers-auditors resulting from experience and fraudulent signals. Factors that affect belief systems of auditors; Auditors' responses to positive and negative evidence changes; Effects of initial assessments on write-down inventory.
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Reckers et al. (1993) studied this question.
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