Skip Nav Destination
1-1 of 1
Keywords: confirmation biasClose
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 67–93.
Published: 01 August 2022
... processes that regulators and audit firms implement to mitigate them. We investigate this by identifying a setting where one such bias—confirmation bias—is likely to manifest. Consistent with confirmation bias influencing observable audit outcomes, we find that auditors with previous experience auditing...