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AUDITING: A Journal of Practice & Theory (2022) 41 (3): 67–93.
Published: 01 August 2022
...Cory A. Cassell; Stuart M. Dearden; David M. Rosser; Jonathan E. Shipman SUMMARY Judgment and decision-making research suggests that auditors' judgments are negatively affected by the use of heuristics. However, there is little research investigating whether such biases survive the quality control...