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Keywords: dual-process models
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 1–22.
Published: 01 May 2016
...) that human thinking and reasoning can be characterized by a dual-process model and (2) that conscious and nonconscious goals drive cognition. Despite that these ideas are well established in the broader JDM literature and have great promise for improving auditor judgment, we observe minimal use of them...
