Auditors’ Perception of Their Regulator Within Their Social Group
Abstract:Although copious literature exists on the judgment and decision-making (JDM) process, there is primarily anecdotal research on the personal perception of a regulatory body, such as the US Public Company Accounting Oversight Board (PCAOB). However, none have investigated its statistical impact on experts' evaluation of another expert's decision. A survey was conducted on 74 experienced auditors' in-group members' judgments and their perception of the regulator (PCAOB) to better understand the social group's imp… Show more
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