The Relationship between Knowledge Structure and Judgments for Experienced and Inexperienced Auditors

Decision makers refer to their long-term memory to test the implications of evidence about a current problem (Birnberg and Shields 1984; Libby 1989). Given this reliance on long-term memory, biases in retrieval of previously encountered information may be an important source of decision error (Libby...

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Veröffentlicht in:The Accounting review 1991-07, Vol.66 (3), p.464-485
Hauptverfasser: Choo, Freddie, Trotman, Ken T.
Format: Artikel
Sprache:eng
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