Expert Judgment in Audit Program Planning
Auditing, Professional Judgement, Expert judgement, Consensus
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Some Accounting Implications of "Behavioral Decision Theory: Processes of Judgment and Choice"
Edward J. Joyce, Robert Libby, Some Accounting Implications of "Behavioral Decision Theory: Processes of Judgment and Choice", Journal of Accounting Research, Vol. 19, No. 2 (Autumn, 1981), pp. 544-550
Using the FASB's Qualitative Characteristics in Accounting Policy Choices
Standard setting, FASB, Qualitive characteristics