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The second experiment reveals that auditors who read stories make judgments more like experts than do auditors who use checklists. The findings demonstrate that stories may have the capacity to train auditors and improve their judgments. Audit firms constantly seek methods to improve auditors' knowledge and judgments, and our findings suggest opportunities for firms to employ fraud stories to enhance knowledge of fraud and improve professional judgment. This study's results hold important implications for the design of training materials, decision aids, and knowledge management systems.<\/jats:p>","DOI":"10.2308\/isys-51913","type":"journal-article","created":{"date-parts":[[2017,9,14]],"date-time":"2017-09-14T20:18:32Z","timestamp":1505420312000},"page":"1-24","source":"Crossref","is-referenced-by-count":8,"title":["Effects of Stories and Checklist Decision Aids on Knowledge Structure Development and Auditor Judgment"],"prefix":"10.2308","volume":"32","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2000-0422","authenticated-orcid":true,"given":"James L.","family":"Bierstaker","sequence":"first","affiliation":[{"name":"Villanova University"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7910-8695","authenticated-orcid":true,"given":"Denise","family":"Hanes-Downey","sequence":"additional","affiliation":[{"name":"Villanova University"}]},{"given":"Jacob M.","family":"Rose","sequence":"additional","affiliation":[{"name":"Oregon State University"}]},{"given":"Jay C.","family":"Thibodeau","sequence":"additional","affiliation":[{"name":"Bentley University"}]}],"member":"1112","published-online":{"date-parts":[[2017,9,1]]},"reference":[{"issue":"2","key":"2024082915320458800_i1558-7959-32-2-1-Allen1","doi-asserted-by":"crossref","first-page":"157","DOI":"10.2308\/acch.2006.20.2.157","article-title":"Auditor risk assessment: Insights from the academic literature","volume":"20","author":"Allen","year":"2006","journal-title":"Accounting Horizons"},{"key":"2024082915320458800_i1558-7959-32-2-1-AmericanInstituteofCertifiedPublicAccountantsAICPA1","unstructured":"American Institute of Certified Public Accountants (AICPA). 2002. 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