Auditor Cognitive Bias in Risk Assessment: A Review of Cognitive Psychology Theory

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Dinanty Sandra Bahar
DOI: 10.2139/ssrn.6059354
Cited by: 0

Fields of Study & Subjects

Auditing Earnings Management Governance Decision-Making and Behavioral Economics Corporate Governance and Financial Management

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Language
EN
Document type
Preprint