The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision-Making Research

Critics argue that audit research rarely impacts practice, in part due to challenges associated with synthesizing and interpreting research. We propose that using the Elaboration Likelihood Model (ELM) as a meta-theoretical framework can help in understanding the collective findings within auditor j...

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Veröffentlicht in:Auditing : a journal of practice and theory 2018-11, Vol.37 (4), p.169-186
Hauptverfasser: Griffith, Emily E., Nolder, Christine J., Petty, Richard E.
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Sprache:eng
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