The effects of in-group bias and decision aids on auditors' evidence evaluation

This study examines the effect of in-group bias and decision aid use on auditor judgments, confidence, and decisions in an analytical procedures task. In-group bias, a product of Social Identity Theory, may impair auditor independence by influencing auditor judgments. Auditors rely on client represe...

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Bibliographic Details
Main Author: Taylor, Eileen Zalkin
Format: Others
Published: Scholar Commons 2006
Subjects:
Online Access:http://scholarcommons.usf.edu/etd/2722
http://scholarcommons.usf.edu/cgi/viewcontent.cgi?article=3721&context=etd