... (recall that subordinates' budget overruns were the result of an action requested by their superior), the primary purpose of this study is to determine whether these types of biases are more prevalent in the audit profession. Studies document significant degrees of hindsight bias for subjective...

... Emerald Group Publishing Limited 2009 Bias Auditors Ethics Mautz and Sharaf (1961, pp. 28‐9) maintain that questionable behavior affects audit strategy considerably more than satisfactory behavior and hold that audit procedures should be tailored to the propositions in the client's...

... processes around information search, hypothesis evaluation and final judgment relating to the noted fluctuation may be biased, and may thereby bias their audit opinion judgment. That is, since the initial validity ratings of competing hypotheses create expectations that influence patterns of subsequent...

... are to be written up. Similarly, they are cheaper to analyse. Open questions are preferred to others because they are thought to carry less risk of biasing responses and more chance of unearthing genuine attitudes and views. They provide more valid responses than even carefully constructed closed questions because...

... undesirable are discussed. To maximise undistorted response, the classic question ‘“Did you kill your wife?” is used. Ten possible approaches to reducing bias, with which the auditor may wish to experiment, are then considered. THAT AWKWARD QUESTION HOW TO PUT IT by Gerald Vinten City University Business...