when presented with a series of evidence items,
will form a belief that places greater weight on
the most recent evidence. Consistent with the
Hogarth-Einhorn model, a number of studies
report evidence that the judgments of audit professionals
may be subject to these "recency effects."
This has been found across a variety of
experimental tasks, including the evaluation of
internal controls (Ashton and Ashton 1988; Butt