Is an accountant influenced in judgment?
The recency effect takes place when documentation is received in a certain way and the information is also assessed in the order of receipt. The opinion of the accountant is influenced above average by information that was received later or was assessed more recently. Is the auditor’s judgment influenced by the ‘recency effect’? Assistant Accountancy Mariëlle Pronk studied this and wrote her thesis for Nyenrode University. It has been very well received and has even been nominated for the Brenda Westra Award.
Knowing whether accountants are influenced in their judgment? The (Dutch) thesis can be downloaded here: