Analogical Reasoning and Hypothesis Generation in Auditing.
Published in The Accounting Review • Jul 1, 1989
NobleIDNI1P51W41R55S02
Authors:
Garry Marchant
Abstract
Abstract ABSTRACT: The role of analogy and experience in hypothesis generation in preliminary analytical review is examined in an experimental setting. Subjects were 73 senior auditors and 51 auditing students. The transfer paradigm [Gick and Holyoak, 1980], in which subjects are first given a probl...