Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment
Author:
Affiliation:
1. Accounting and Finance, iaelyon, Magellan, Jean Moulin University, Lyon, France
2. Tech3Lab, HEC Montreal, Montreal, Canada
Funder
National Research Agency
Agence Nationale de la Recherche
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/00014788.2024.2364215
Reference102 articles.
1. AICPA 1988. Statement on auditing standards no. 53: the auditor’s responsibility to detect and report errors and irregularities. American Institute of Certified Public Accountants New York: AICPA.
2. Studies of independence and conformity: I. A minority of one against a unanimous majority.
3. Peer‐Effects in Obesity among Public Elementary School Children: A Grade‐Level Analysis
4. Visual and oculomotor selection: links, causes and implications for spatial attention
5. Negative Affect: A Consequence of Multiple Accountabilities in Auditing
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