Article1995

Debiasing the Curse of Knowledge in Audit Judgment.

200 citations0/0 files storedThe Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Decision-Making and Behavioral Economics Clinical Reasoning and Diagnostic Skills

Abstract

Abstract Examines the `curse of knowledge' in audit judgment and the extent to which it is mitigated by accountability, experience and counterexplanation. Occurrence of curse of knowledge when individual are unable to disregard information already processed; Audit implications; Debiasing information.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 200 citations exist upstream.

References

1962Statistical principles in experimental design.1992Order effects in belief updating: The belief-adjustment model 1990Hindsight: Biased judgments of past events after the outcomes are known.1974Hindsight-foresight: The effect of outcome knowledge on judgment under uncertainty.1985Accountability: A Social Check on the Fundamental Attribution Error 1989The Curse of Knowledge in Economic Settings: An Experimental Analysis 1975I knew it would happen 1985Accountability: The neglected social context of judgment and choice.

Cited by

1999Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity 2006Auditing Fair Value Measurements: A Synthesis of Relevant Research 2008Financial capability: a behavioural economics perspective 2015Group judgment and decision making in auditing: Past and future research 2016Individuals' Perceptions and Misperceptions of Time Series Properties of Quarterly Earnings

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.