When do Auditors' Professional Values Constrain the Biasing Effects of Self Interest? An Experimental Investigation

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2020-02-10 DOI:10.2308/bria-19-068
Michele L. Frank
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Abstract

The purpose of this study is to identify situations in which auditors' professional values are most likely to constrain the biasing effects of self-interest. Specifically, I examine whether auditor...
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审计师的职业价值观何时约束自身利益的偏见效应?实验研究
本研究的目的是确定审计师的职业价值观最有可能约束自身利益的偏见效应的情况。具体来说,我检查审计师是否。。。
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CiteScore
3.70
自引率
4.80%
发文量
11
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