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Keywords: cognitive bias
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Journal Articles
Issues in Accounting Education (2015) 30 (1): 13–34.
Published: 01 February 2015
... not only to auditors who examine financial information, but also to the preparers (e.g., managers and tax accountants) and consumers (e.g., investors, creditors, and customers) of this information. cognitive bias case studies overconfidence confirmation anchoring availability decision making...