Article1997

Evaluation of Competing Hypotheses in Auditing.

82 citations0/0 files storedAuditing A Journal of Practice & Theory

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

Abstract

Abstract Presents the results of the experiment that examines how auditors evaluate competing hypothesis. Approaches to competing hypotheses evaluation described; Importance of hypothesis evaluation in auditing; Propositions of research.

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