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The Framing and Evaluation of Multiple Hypotheses
Mock, Theodore J. Wright, Arnold Srivastava, Rajendra P. Lu, Hai
Mock, Theodore J.
Wright, Arnold
Srivastava, Rajendra P.
Lu, Hai
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Abstract
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. However, both verbal protocol evidence and probability assessments reveal that in a
realistic case most auditors frame the hypotheses as a non-mutually exclusive and exhaustive set
of causes. Further, auditor probability assessments tend to reflect multiple causes. Finally,
exploratory analyses indicate auditors have difficulty in updating assessments consistent with the
perceived interrelationships between hypotheses.
Description
This is the author's final draft. The publisher's official version is available electronically from: <http://www.cb.cityu.edu.hk/research/apjae/>.
Date
2008
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Publisher
Taylor and Francis
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Research Projects
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Keywords
Audit, Judgement, Framing, Multiple Hypothesis, Evidence
Citation
Srivastava, Rajendra. (2008) The Framing and Evaluation of Multiple Hypotheses. Asia-Pacific
Journal of Accounting and Economics, 15, 123-140.