dc.contributor.author | Mock, Theodore J. | |
dc.contributor.author | Wright, Arnold | |
dc.contributor.author | Srivastava, Rajendra P. | |
dc.contributor.author | Lu, Hai | |
dc.date.accessioned | 2013-04-10T17:06:46Z | |
dc.date.available | 2013-04-10T17:06:46Z | |
dc.date.issued | 2008 | |
dc.identifier.citation | Srivastava, Rajendra. (2008) The Framing and Evaluation of Multiple Hypotheses. Asia-Pacific
Journal of Accounting and Economics, 15, 123-140. | |
dc.identifier.uri | http://hdl.handle.net/1808/10993 | |
dc.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/>. | |
dc.description.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. | |
dc.language.iso | en | |
dc.publisher | Taylor and Francis | |
dc.relation.isversionof | http://www.cb.cityu.edu.hk/research/apjae/ | |
dc.subject | Audit | |
dc.subject | Judgement | |
dc.subject | Framing | |
dc.subject | Multiple Hypothesis | |
dc.subject | Evidence | |
dc.title | The Framing and Evaluation of Multiple Hypotheses | |
dc.type | Article | |
kusw.kuauthor | Srivastava, Rajendra P. | |
kusw.kudepartment | School of Business | |
kusw.oastatus | fullparticipation | |
dc.subject.uri | http://id.worldcat.org/fast/984572 | |
dc.subject.uri | http://id.worldcat.org/fast/917177 | |
dc.subject.fast | Judgment | |
dc.subject.fast | Evidence | |
kusw.oaversion | Scholarly/refereed, author accepted manuscript | |
kusw.oapolicy | This item meets KU Open Access policy criteria. | |
dc.rights.accessrights | openAccess | |