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Keywords: memory
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 33–51.
Published: 01 May 2013
... to income-decreasing items. Therefore, we expect that auditors will spend greater cognitive effort evaluating material income-increasing (as opposed to income-decreasing) items, resulting in superior memories for such items. However, in an effort to direct auditors' attention to both increasing...