A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
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This paper examines the use of self‐review to debias recency. Recency is found in the
'going concern'judgments of staff auditors, but is successfully eliminated by the auditor's use …

This paper discusses judgment and decision making research in auditing—ie, research that
uses a psychological lens to understand, evaluate, and improve judgments, decisions, or …

Contemporary businesses are rapidly embracing virtual collaboration as a flexible, cheaper,
and more efficient method for conducting group work. Past research has shown, however …

Recently, questions have been raised regarding the impact of experience on the
susceptibility of professional accountants to judgment bias—particularly order and recency …

Recency Effects in Belief Revision: The Impact of Audit Experience and the Review Process
Page 1 Auclitii;ig: A Joumal of Practice & Theory Vol. 13, No. 1 Spring 1994 Recency Effects in …

Purpose–Studies of UK and US property investment markets have historically portrayed the
decision‐making process as an exercise in rational analysis. This notion is fundamentally …

Professional standards place specific responsibilities on auditors for the discovery of
material mis-statements in reports of corporate financial performance. Certain factors have …

Sequential processing of evidence may lead to recency effect, a potential bias in judgment.
The present research seeks to extend the literature on recency effects by assessing the …

The aim of this study is to examine the influence of textual presentation order and graphical
presentation on the judgements of non-professional investors. Adopting an experimental …