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Keywords: biases
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Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 50–63.
Published: 01 December 2022
...Richard G. Brody; F. Todd DeZoort; Gaurav Gupta; Michael Bret Hood ABSTRACT This paper evaluates the effects that cognitive bias can have on fraud examiner judgment and decision-making. We draw on extant literature in accounting, auditing, and psychology to describe 11 specific biases that can...