摘要: This research uses an experimental methodology to examine the "curse of knowledge" in judgment and extent which it is mitigated by accountability, experience, counterexplanation. The curse knowledge occurs when individuals are unable (appropriately) disregard information already processed. Important audit implications arise going concern evaluation analytical review. Experiments 1 2 these two contexts with both auditors MBA students. Results show significant effects among These not consistent Kennedy's (1993) debiasing framework. A third experimentfinds that counterexplanation (explaining whya particularoutcome might occur) does eliminate knowledge.
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