Abstract:Purpose -This study aims to investigate the influence of cognitive ability on cognitive biases generated by the representativeness heuristic.Design/methodology/approach -The data collection was performed through questionnaires in order to measure the cognitive ability of 1,064 Brazilian accounting students and professionals using the Cognitive Reflection Test. To perform the analysis, we used the Student's t-test, analysis of variance, correlations, and regressions. Findings -Our initial findings indicate that… Show more
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