The framing and evaluation of multiple hypotheses
This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. How...
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2008
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sg-smu-ink.soa_research-26272017-08-16T06:49:07Z The framing and evaluation of multiple hypotheses MOCK, Theodore J. WRIGHT, Arnold SRIVASTAVA, Rajendra P. LU, Hai This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. However, both verbal protocol evidence and probability assessments reveal that in a realistic case most auditors frame the hypotheses as a non-mutually exclusive and exhaustive set of causes. Further, auditor probability assessments tend to reflect multiple causes. Finally, exploratory analyses indicate auditors have difficulty in updating assessments consistent with the perceived interrelationships between hypotheses. 2008-01-01T08:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1600 info:doi/10.1080/16081625.2008.9720814 https://ink.library.smu.edu.sg/context/soa_research/article/2627/viewcontent/The_Framing_and_Evaluation_of_Multiple_Hypotheses__1_.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Audit judgment framing multiple hypothesis evidence Accounting |
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Audit judgment framing multiple hypothesis evidence Accounting MOCK, Theodore J. WRIGHT, Arnold SRIVASTAVA, Rajendra P. LU, Hai The framing and evaluation of multiple hypotheses |
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This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. However, both verbal protocol evidence and probability assessments reveal that in a realistic case most auditors frame the hypotheses as a non-mutually exclusive and exhaustive set of causes. Further, auditor probability assessments tend to reflect multiple causes. Finally, exploratory analyses indicate auditors have difficulty in updating assessments consistent with the perceived interrelationships between hypotheses. |
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MOCK, Theodore J. WRIGHT, Arnold SRIVASTAVA, Rajendra P. LU, Hai |
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MOCK, Theodore J. WRIGHT, Arnold SRIVASTAVA, Rajendra P. LU, Hai |
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MOCK, Theodore J. |
title |
The framing and evaluation of multiple hypotheses |
title_short |
The framing and evaluation of multiple hypotheses |
title_full |
The framing and evaluation of multiple hypotheses |
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The framing and evaluation of multiple hypotheses |
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The framing and evaluation of multiple hypotheses |
title_sort |
framing and evaluation of multiple hypotheses |
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Institutional Knowledge at Singapore Management University |
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2008 |
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https://ink.library.smu.edu.sg/soa_research/1600 https://ink.library.smu.edu.sg/context/soa_research/article/2627/viewcontent/The_Framing_and_Evaluation_of_Multiple_Hypotheses__1_.pdf |
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