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Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects

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  • Yifan Zhao
  • Noel Harding

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  • Yifan Zhao & Noel Harding, 2013. "Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 476-505, December.
    • Handle: RePEc:bla:abacus:v:49:y:2013:i:4:p:476-505
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    References listed on IDEAS

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    1. Kennedy, J, 1993. "Debiasing Audit Judgment With Accountability - A Framework And Experimental Results," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 231-245.
    2. Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
    3. Rajendra P. Srivastava & Theodore J. Mock & Lei Gao, 2011. "The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration," Australian Accounting Review, CPA Australia, vol. 21(3), pages 282-291, September.
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