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June 15, 2026Auditing A Journal of Practice & Theory

Discussion of The Auditor's Assessment of the Competence and Integrity of Auditee Personnel.

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Authors

WWWilliam S. Waller

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Overview

Discusses auditors' decision-making within the social context, highlighting the need for improved practices.

Key Points

  • The study investigates the influence of social context on auditors' judgment and decision-making processes.
  • Analyzed the social context of audit judgment through empirical evidence.
  • Examined the relevance of psychological research in audit environments.
  • Identified significant statistical evidence relating to social context in audit judgment.
  • Suggested collaboration between behavioral science and economic game theory for future studies.

Cite This Study

William S. Waller (1989) studied this question.

synapsesocial.com/papers/6a2f980ca1cfeec4908291c8https://doi.org/10.2308/ajpt-4682508
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