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Keywords: Cognitive theory
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Journal Articles
Auditor judgment and decision-making in big data environment: a proposed research framework
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (1): 55–70.
Published: 26 January 2021
...’ judgment decision-making. The proposed framework was built from cognitive theory addressing how auditors process data into useful information to make judgment decision-making. Findings The proposed framework expects that the cognitive process of data visualization integration and intuitive data...
