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Showing 1 to 1 of 1 for “"Behavioral Mind-Sets"”.

  1. The Role of Behavioral Mind-Sets on Auditors' Professional Skepticism: An Experimental Investigation of Auditor Int

    … guidance urges auditors to maintain a skeptical mind-set since management's financial reporting incentives may lead to instances when it attempts to persuade the auditor into accepting a preferred accounting treatment. This study investigates how auditors' behavior when providing input on …

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