Randomized trial examines output interference effects on analytical judgments in auditing, suggesting implications for audit accuracy.
Examines the effects of output interference on analytical procedures judgments in auditing. Experiment on 38 audit managers; Application of analytical procedures in the audit planning stage; Relation of output interference theory with availability theory; Employment of an analysis of variance to evaluate research questions; Assessment of probability of error explanations.
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Anderson et al. (1992) studied this question.
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