Audit category knowledge as a precondition to learning from experience
S.E. Bonner, R. Libby, M.W. Nelson
Accounting, Organizations and Society · 1997 · Volume 22 · Issue 5
DOI: 10.1016/S0361-3682(96)00049-9
Abstract
(2) this learning advantage cannot be duplicated by providing listings and explanations of category memberships after experience. In addition, actual experience consequently has a greater influence on later audit decisions when category knowledge is acquired prior to experience.
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