Mitigation of the anchoring effect in an electronic audit setting.

Our study examined whether anchoring effect could be aggravated in an electronic audit setting and the extent forewarning could mitigate the bias. Results revealed that auditors’ control risk assessments exhibited the anchoring effect. Forewarning failed to mitigate the bias, but an additional remin...

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書目詳細資料
Main Authors: Chen, Yingtong., Li, Si En., Loong, Hui Jiun.
其他作者: Tan, Seet Koh
格式: Final Year Project
出版: 2008
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在線閱讀:http://hdl.handle.net/10356/9418
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總結:Our study examined whether anchoring effect could be aggravated in an electronic audit setting and the extent forewarning could mitigate the bias. Results revealed that auditors’ control risk assessments exhibited the anchoring effect. Forewarning failed to mitigate the bias, but an additional reminder to the forewarning successfully attenuated the bias.