{"title":"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","authors":"Michele L. Frank","doi":"10.2308/bria-19-068","DOIUrl":null,"url":null,"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...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":0.7000,"publicationDate":"2020-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"When do Auditors' Professional Values Constrain the Biasing Effects of Self Interest? An Experimental Investigation\",\"authors\":\"Michele L. Frank\",\"doi\":\"10.2308/bria-19-068\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":46356,\"journal\":{\"name\":\"Behavioral Research in Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2020-02-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral Research in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/bria-19-068\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/bria-19-068","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
When do Auditors' Professional Values Constrain the Biasing Effects of Self Interest? An Experimental Investigation
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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