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- W2023100700 abstract "Abstract This paper reports an experiment that examined how group choice shift and experience influenced the effect of information presentation order on auditors' belief updating with mixed evidence. Eighty-four practicing auditors completed a belief updating task involving a complex and ambiguous financial reporting judgment. The experimental findings indicated a recency effect on the level of final belief. In addition, group-assisted final beliefs reflected a choice shift in the direction of greater risk. Age, but not length of auditing experience, was significantly related to more conservative final beliefs. Implications of these findings for group-influenced sequential belief updating in auditing and other professional judgment settings are discussed." @default.
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- W2023100700 title "Effects of information order, group assistance, and experience on auditors' sequential belief revision" @default.
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- W2023100700 doi "https://doi.org/10.1016/0167-4870(94)00039-d" @default.
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