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Keywords: contrast effects
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Journal Articles
The Accounting Review (2019) 94 (6): 91–108.
Published: 01 November 2019
... research suggests that the composition of the benchmark set can lead to contrast effects, because evaluations of an option in a choice set can change based on the inclusion of other options in the set. In Experiment 1, we examine and find that auditors' judgments of the reasonableness of a client-preferred...