...J. Owen Brown; Melanie Millar SUMMARY We experimentally demonstrate that perspective taking improves the auditor performance evaluation process by mitigating the outcome effect and increasing evaluator focus on decision process quality. In a common setting in which a staff auditor exhibits...

.... June 2015 March 2016 2016 perspective taking fraud risk fraud detection misstatement audit quality Auditors are responsible for identifying material misstatements within the financial statements regardless of their cause; however, differentiating between an unintentional...