Dilution in Director Risk Assessments: The Effects of Diagnostic and Non-diagnostic Information
This paper reports the results of an experiment investigating how directors’ identification and evaluation of diagnostic and non-diagnostic information in a financial statement fraud risk assessment setting affects dilution in their risk assessments. My results show that more (less) diluted risk ass...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2013
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1101 https://ink.library.smu.edu.sg/context/soa_research/article/2100/viewcontent/1373096560_106_Jean.pdf |
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| Institution: | Singapore Management University |
| Language: | English |