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Keywords: predecisional distortion
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 109–127.
Published: 01 February 2017
...Sarah Kim; Noel Harding SUMMARY Auditors have been shown to predecisionally distort the interpretation of evidence in a direction that favors the known preferences of their superior. This has the potential to adversely influence audit quality by threatening the objectivity with which evidence...
Includes: Supplementary data