The Effect of Auditors' Belief on Their Infomation Processing: Integrative Interpretation

Abstract

An effect of accounting auditors' belief on their infomation processing has occupied the attention of many accouintg researchers. But the results of researches have not been consistent: some researches have demonstrated the contrast effect but others have demonstrated the assimilation effect. This Note will try to integrate such seemingly contradictory results by paying attention to their research method. And it will also discuss the future direction of the research.