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Keywords: perspective-taking
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Journal Articles
Current Issues in Auditing (2023) 17 (2): P11–P17.
Published: 01 September 2023
... risk levels. Psychology research defines perspective-taking as an intentional process of stimulating a person's thought into considering and accepting the specific aspects of another's point of view ( Davis 1983a ). It allows individuals to adopt the other person's strategies beyond their typical...