Keyphrases
Auditors
100%
Information Acquisition
100%
Cognitive Effort
100%
Negotiation Outcome
100%
Financial Statements
40%
Negotiators
40%
Best Interests
20%
Partial Least Squares Structural Equation Modeling (PLS-SEM)
20%
Negative Impact
20%
Accounting Students
20%
Risk Assessment
20%
Client Company
20%
Cognitive Characteristics
20%
Risk Preferences
20%
Cognitive Factors
20%
Cognitive Risk
20%
Shareholders
20%
Need for Cognition
20%
Creditors
20%
Open-mindedness
20%
Auditees
20%
Client Relationship Management
20%
International Financial Reporting Standards
20%
Preference Factor
20%
Expected Risk
20%
Negotiating Position
20%
Cognitive Variables
20%
Computer Science
Financial Statement
100%
Cognitive Effort
100%
information acquisition
100%
Negative Impact
50%
Structural Equation
50%
Risk Preference
50%
Client Management
50%
Social Sciences
Financial Statement
100%
Structural Equation Modeling
50%
Cognitive Factor
50%
Actively Open-Minded Thinking
50%
Accounting Standard
50%
Economics, Econometrics and Finance
Financial Statement
100%
Accounting Standards
50%
Risk Attitude
50%
Psychology
Cognitive Factor
100%
Actively Open-Minded Thinking
100%