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Keywords: bias
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 185–197.
Published: 01 August 2017
... of the auditor's control, and in some cases is subject to management bias. An important question that we do not study involves auditors mentally creating their own option sets to reduce partition dependence bias. Another important question is whether auditor awareness of partition dependence reduces its biasing...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 89–99.
Published: 01 February 2016
...-misaligned incentives), they are biased toward the current client (seller), regardless of the presence of disclosure. In the client-misaligned conflict setting, disclosure of conflict of interest does not cause any incremental bias. This result is in contrast to the client-aligned conflict situation...