KAMU DENETÇİLERİNİN KARAR ALMA MEKANİZMALARINI ETKİLEYEBİLECEK BİLİŞSEL UNSURLAR VE BUNLARIN OLASI NEGATİF ETKİLERİNİ AZALTMANIN YOLLARI

Author:

BAYRAKCI Murat Erinç

Publisher

Turkish Court of Accounts

Reference27 articles.

1. Ardelean, A. (2013), Auditors’ Ethics and Their Impact on Public Trust, Procedia-Social and Behavioral Sciences, 92: 55-60.

2. BDO (2021), Professional Judgment at BDO, https://www.bdo.com/getattachment/198ba5bf-ca06-4d31-a852-7d8b32416f5c/attachment.aspx?BDO-Professional-Judgment-Framework (Conceptual-Guide)-(1).pdf, (Erişim Tarihi: 13.04.2021).

3. Bettinghaus, B., Goldberg, S. and Lindquist, S. (2014), Avoiding Auditor Bias and Making Better Decisions, Journal of Corporate Accounting and Finance, 25: 39-44.

4. Cassell, C. A., Dearden, S., Rosser, D. and Shipman, J. E. (2019), The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence, https://ssrn.com/abstract=3162317.

5. Center for Audit Quality (2014), Professional Judgment Resource, Washington, DC.

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