论文信息 - Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs

Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs

Abstract This paper examines the extent to which practicing CPAs may employ two heuristics, representativeness and protectiveness, which lead to systematic errors in the judgement evaluation of sample outcomes. The results indicate that both heuristics are used, but to a lesser extent than suggested by previous research. Implications of the results for audit firm policy are discussed.

William R. Kinney | Wilfred C. Uecker

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