A Study of the Effects of Conservatism on the Evidential Sample-Size Decisions Made by Auditors
Description:
This research was undertaken to test the effects of conservatism on the decisions made by auditors. The evaluation of the research results provided by the two psychological tests indicated that, when measured on
the construct of resistance to change, auditors as a group are essentially heterogeneous and slightly conservative. However, the auditors' test scores on the construct of aversion to risk reflected a homogeneous group who were distinctly conservative. Based on these results, this resear…
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Date:
August 1979
Creator:
Sneed, Florence R.
Partner:
UNT Libraries