... 12 2021 2022 auditor risk assessment confirmation bias heuristics misstatements Wason (1960) indicates that individuals have a tendency to search for and interpret new information in ways that confirm their preconceptions. Consistent with confirmation bias affecting auditors...

... section and empirical results in the fourth. The fifth section reports additional and sensitivity analyses. We conclude in the final section. audit fees auditor risk assessment equity incentive accounting manipulation The importance of explicitly considering executive incentive plans...