Description
Motivated by recent concern regarding the auditor's role in fraud detection, this study predicts that (1) under time
pressure auditors' attention will become focused on the dominant task at the expense of attention to the subsidiary task
and (2) the task of accumulating documentary evidence regarding frequency of misstatements will dominate the task of
attending to qualitative aspects of misstatements.
doc_145284599.pdf
Motivated by recent concern regarding the auditor's role in fraud detection, this study predicts that (1) under time
pressure auditors' attention will become focused on the dominant task at the expense of attention to the subsidiary task
and (2) the task of accumulating documentary evidence regarding frequency of misstatements will dominate the task of
attending to qualitative aspects of misstatements.
doc_145284599.pdf