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Keywords: response mode bias
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 211–224.
Published: 01 August 2011
... with brainstorming is necessary to reap the benefits of brainstorming for internal auditors' fraud judgments. Guided by psychology theory on cognitive load, we also examine whether this group interaction can reduce a response mode bias that auditors have exhibited when assessing risk. Consistent with prior research...