Eliminating recency with self-review: The case of auditors' going concern judgments

Ashton (2002) · Journal of Behavioral Decision Making · Read the paper

Ashton and Kennedy, Journal of Behavioral Decision Making 15(3), 2002, 221-231. Recency appeared in staff auditors' going-concern judgments; a simple self-review technique eliminated it. Auditors who self-reviewed were less likely to make report choices that conflicted with their going-concern judgments.

Ashton and Kennedy, Journal of Behavioral Decision Making 15(3), 2002, 221-231. Recency appeared in staff auditors' going-concern judgments; a simple self-review technique eliminated it. Auditors who self-reviewed were less likely to make report choices that conflicted with their going-concern judgments.

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Ashton, R. H., & Kennedy, J. (2002). Eliminating recency with self-review: The case of auditors' going concern judgments. Journal of Behavioral Decision Making, 15(3), 221-231. doi:10.1002/bdm.412 https://doi.org/10.1002/bdm.412