The Outcome Effect and Professional Skepticism
Has this study been replicated?
The atlas records 1 replication of this study. Recorded outcomes: 1 successful. The earliest on record is from 2018.
Replications
- The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation, Brazel et al. (2018). Behavioral Research in Accounting. Outcome recorded: successful.
Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism and identify a misstatement (positive outcome).
Outcome read from the abstract. View paper
Cite this record
Brazel, J. F., Jackson, S. B., Schaefer, T. J., & Stewart, B. W. (2016). The Outcome Effect and Professional Skepticism. The Accounting Review, 91(6), 1577–1599. https://doi.org/10.2308/accr-51448
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