The framing and evaluation of multiple hypotheses

• Main Authors: MOCK, Theodore J., WRIGHT, Arnold, SRIVASTAVA, Rajendra P., LU, Hai
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2008
• Subjects: Audit; judgment; framing; multiple hypothesis; evidence; Accounting
• Online Access: 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
• Institution: Singapore Management University

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...