Dilution in Director Risk Assessments: The Effects of Diagnostic and Non-diagnostic Information

• المؤلف الرئيسي: SEOW, Jean Lin
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2013
• الموضوعات: Directors; Risk Assessments; Dilution; Technical Knowledge; Decision Aids; Accounting
• الوصول للمادة أونلاين: 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

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...