STRATEGI FORESIGHT UNTUK MENGUBAH PERSPEKTIF EX ANTE KE PERSPEKTIF EX POST DALAM PROSES KEPUTUSAN AUDITOR INDEPENDEN
This study is intended to test the effect of outcome on independent auditors’ decision, and whether the use of foresight decision aids can alter auditors’ ex-ante perspective to ex-post perspective in decision process. We use experimental design involving 206 undergraduate accounting students. They...
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| Format: | Article |
| Language: | English |
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Universitas Indonesia
2011-12-01
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| Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
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| Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/149/149 |