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Keywords: motivated reasoning
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 85–105.
Published: 01 November 2022
... into their skeptical judgments and actions relative to support firm guidance. motivated reasoning information search professional skepticism fair value decision making Second, we extend Austin et al.'s (2020) instruction frames to include an oppose frame, which allowed us to test...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 285–301.
Published: 01 November 2011
... the theory of motivated reasoning ( Kunda 1990 , 1999 ) to examine the malleability of individual auditors' judgments after auditors have reached their own independent conclusions. In a between-subjects experiment with practicing auditors and audit students, we find that auditors who learn...