The review process as a control for differential recall of evidence in auditor judgments
Accounting, Organizations and Society
1993
open access
This experiment examines whether there are systematic offsetting differences in the manner in which initial decision makers and reviewers attend to information which ensure that evidence inconsistent with initial judgments is given adequate consideration. Differences in attention are proposed, which result in differential recall of evidence by the initial decision maker and reviewer and thus influence what knowledge initial decision makers and reviewers bring to their discussions and subsequent decisions. The results suggest that the review process can act as an effective control by increasing the chances that the implications of inconsistent evidence are considered.
- DOI
- 10.1016/0361-3682(93)90003-o
- Volume
- 18 (6)
- Pages
- 559-574
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref