The Accounting Review Vol. 65 No. 2 1990
Recency Effects in the Auditor's Belief-Revision Process.
Abstract
Tests the predictions of a descriptive model of sequential belief revision using content-rich audit scenarios. Characteristics of auditing as a sequential process; Prediction of the model in which an auditor obtains and evaluates evidence; Testing of lack of order effect.
- DOI
- 10.2308/tar-9603263536
- Volume
- 65
- Issue
- 2
- Pages
- 452-460
- Language
- en
- Sources
- openalex crossref