Influence of Affect on Beliefs, Preferences and Financial Decisions" Journal of Financial and Quantitative Analysis, Vol. 46 No.3 June 2011 Korniotis, George and Kumar, Alok, "Do Behavioral Biases Adversely
overriding controls were not identified as a significant risk and therefore, certain required audit procedures, such as testing of journal entries, reviewing of accounting estimates for biases, and evaluating