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1-3 of 3
Keywords: audit judgment
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 7–44.
Published: 01 May 2013
... the environment, task, and auditor-specific factors (see Libby and Luft 1993 ; Libby et al. 2002 ). Editor's note: Accepted by Jeffrey R. Cohen. March 2012 September 2012 2013 fair values estimates audit judgment audit deficiencies We are grateful to Jeffrey Cohen...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 177–201.
Published: 01 August 2012
... will illustrate with examples later in this paper. The irresolvable debate about which interpretation was correct led to our decision to develop an analytical framework that could address the complexities present in many audit judgment tasks. This paper describes the resulting framework, including appendices...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 285–301.
Published: 01 November 2011
...: Accepted by Ken Trotman. June 2010 July 2011 2011 audit judgment motivated reasoning cognitive bias malleability Objective, unbiased professional judgment by auditors is a crucial element of the audit process and an important assumption of professional standards ( AAA...