Examines effects of framing on auditors' internal control judgments and testing decisions, suggesting underlying psychological influences.
Discusses the internal control judgments and substantive testing decisions of professional auditors. Importance of research which examines audit judgment and decision processes; Consideration of the Uniform Final Examination (UFE) candidates; Suggestion that auditors being their life's experience to every situation; Influence of personality and psychological makeup on decision-making.
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Rod Barr (1994) studied this question.
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