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Keywords: perspective taking
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 1–22.
Published: 01 November 2023
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 57–78.
Published: 01 November 2016
.... June 2015 March 2016 2016 perspective taking fraud risk fraud detection misstatement audit quality Most of the fraud detection literature to date has focused on the planning phase of the audit (see Hammersley [2011] for an extensive review of the fraud-related planning...