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Keywords: risk aversion
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Journal Articles
The Accounting Review (2022) 97 (4): 131–154.
Published: 01 July 2022
... appropriate, but generates incremental ex post costs and does not identify a misstatement. Auditors interpret a reward for costly skepticism as a better-than-expected outcome and view subsequent tasks from a risk-averse gain frame. As a result, auditors seek to avoid the downside risk of skeptical...