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1-2 of 2
Keywords: experiment
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Journal Articles
The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2016) 28 (2): 29–40.
Published: 01 September 2016
... 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...
Journal Articles
Gathering Evidence through Enquiry: A Process Improvement Focus
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2012) 24 (2): 153–175.
Published: 01 September 2012
... 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...