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Showing 1 to 1 of 1 for “"Behavioral accounting"”.
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The Effect of Nondiagnostic Information on Internal Auditor Skepticism: Capturing the Dilution Effect
<p>Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the …