The impact of anecdotal data in regulatory audit firm inspection reports: A critical and pervasive component of firm-specific audit firm inspection reports is the inclusion of detailed descriptions of the deficiencies uncovered by inspection teams. Prior research in psychology indicates that people are likely to focus on s

• Autores: James S. Wainberg, Thomas Kida, David M. Piercey, James F. Smith
• Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 38, Nº. 8, 2013, págs. 621-636
• Idioma: inglés
• DOI: 10.1016/j.aos.2013.10.005
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