THE EFFECT OF THE DISTRIBUTION OF CASES ON JUDGMENTAL CONSENSUS
作者:
Ken T. Trotman,
期刊:
Accounting&Finance
(WILEY Available online 1990)
卷期:
Volume 30,
issue 1
页码: 39-49
ISSN:0810-5391
年代: 1990
DOI:10.1111/j.1467-629X.1990.tb00111.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:This paper examines the effect of the distribution of cases on the level of consensus of auditor judgments by the use of a simulation study. The results show that the level of consensus is higher on extreme cases and that overall levels of consensus are affected by the distribution of cases included in a study. Some additional insights into previous research are made and some suggestions for the design of future studies are outlined.
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