Effects of exposure to subsequently invalidated evidence on the judgments of audit workpaper preparers and reviewers.

• Main Author: Tan, Seet Koh.
• Other Authors: Tan, Hun Tong
• Format: Theses and Dissertations
• Published: 2008
• Subjects: DRNTU::Business::Auditing::Auditors
• Online Access: http://hdl.handle.net/10356/7709
• Institution: Nanyang Technological University

This study investigates whether auditors' judgments continue to be influenced by previously encoded audit evidence that has been subsequently invalidated.