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picture1_Gjbr V8n1 2014 2


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File: Gjbr V8n1 2014 2
GLOBAL JOURNAL OF BUSINESS RESEARCH ♦ VOLUME 8 ♦ NUMBER 1 ♦ 2014 HALO EFFECT IN ANALYTICAL PROCEDURE: THE IMPACT OF CLIENT PROFILE AND INFORMATION SCOPE Intiyas Utami, Satya Wacana ...

icon picture PDF Filetype PDF | Posted on 17 Feb 2023 | 2 years ago
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...Global journal of business research volume number halo effect in analytical procedure the impact client profile and information scope intiyas utami satya wacana christian university indonesia indra wijaya kusuma universitas gadjah mada gudono supriyadi abstract many auditors use risk based audit as a methodology that emphasizes assessing holistic perspective during strategic assessment encourages auditor to focus on big picture they understand industry determine material misstatement asan initial hypothesis about previous found causes this study focuses phenomena procedures s be presented planning an we propose judgment is impacted by professional will different motivated bounded rationality individuals uses representative heuristics evaluate clients opinion person tends consistent when analyzing detailed diagnostic context understanding influences extent which adjust account level two hypotheses first after presentation positively correlated with get financial second who obtains would...
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