Original paper
Auditors' Risk Assessments: The Effects of Elicitation Approach and Assertion Framing
Abstract
This experimental study replicates, using U.S. audit practionioners, Fukukawa and Mock (2011), who investigated the effects of probability-based versus belief-based risk assessments and positive versus negative assertions on auditor judgments. Most results are consistent with the prior study: (1) significant differences between probability-based and belief-based risk assessments are observed; (2) assessed risks are significantly higher and...
Paper Details
Title
Auditors' Risk Assessments: The Effects of Elicitation Approach and Assertion Framing
Published Date
Oct 1, 2015
Volume
28
Issue
2
Pages
75 - 84
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Notes
History