The mitigation of hindsight bias in judges' evaluation of auditor decisions

Auditing

Volumn 16, Issue 2, 1997, Pages 35-39

  Anderson, John C ^a   Jennings, Marianne M ^b   Lowe, D Jordan ^a   Reckers, Philip M J ^b  

^a VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY   (United States)

^b ARIZONA STATE UNIVERSITY   (United States)

Author keywords

Debiasing; Hindsight bias; Legal liability

Indexed keywords

EID: 17144395990     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (8)

1. Anderson, B. H., and M. M. Maletta. 1994. Auditor attendance to negative and positive information: The effect of experience-related differences. Behavioral Research in Accounting 6: 1-20.
2. Anderson, J. C., M. M. Jennings, S. E. Kaplan, and P. M. J. Reckers. 1995. The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments. Journal of Accounting and Public Policy 14: 33-62.
3. _, _, and P. M. J. Reckers. 1993. The presence of hindsight bias in peer and judicial evaluation in public accounting litigation. Tort & Insurance Law Journal 18 (3): 461-479.
4. _, D. J. Lowe, and P. M. J. Reckers. 1993. Evaluation of auditor decisions: Hindsight bias effects and the expectation gap. Journal of Economic Psychology 14 (4): 711-737.
5. Ultramares Corp. v. Touche, Niven & Co. 1931.
6. Wexler, D. B., and R. F. Schopp. 1989. How and when to correct for juror hindsight bias in mental health malpractice litigation: Some preliminary observations. Behavioral Sciences & The Law 7 (4): 485-504.
7. Williams, D. D. 1988. The potential determinants of auditor change. Journal of Business, Finance, and Accounting 15 (2): 243-261.
8. Wood, G. 1978. The knew-it-all-along effect. Journal of Experimental Psychology: Human Perception and Performance 4 (2): 345-353.