... and develop the hypotheses for estimate source and social influence pressure. We then present the experimental methods and results. Next, the paper concludes with a discussion of the implications of the experiment, limitations, and suggestions for future research. As explained in the previous section...

... to improve junior auditors' planning for collecting enquiry-based evidence about a specific accounting issue. An experiment was conducted using 154 participants with an average of 12 months of auditing experience. The results show participants receiving the theory-based instruction, in contrast to those...