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Keywords: audit judgments
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Journal Articles
Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 327–356.
Published: 01 October 2022
...Bright (Yue) Hong ABSTRACT Deficiencies identified in complex audit tasks suggest room for improvement in audit judgments. I propose that aligning an auditor's focus (prevention/promotion) and mindset (concrete/abstract) in a compatible way can induce an experience of “regulatory fit...
