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The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates./
作者:	Tegeler, Amy C.
面頁冊數:	1 online resource (134 pages)
附註:	Source: Dissertation Abstracts International, Volume: 78-10(E), Section: A.
Contained By:	Dissertation Abstracts International78-10A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9781369767353

The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates.
Tegeler, Amy C.

The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates. - 1 online resource (134 pages)

Source: Dissertation Abstracts International, Volume: 78-10(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

The Public Company Accounting Oversight Board (PCAOB) seeks to influence auditor behavior and judgments through its inspections. I conduct an experiment that studies how an inspection's focus on procedural implementation versus judgment quality influences an auditor's mindset, which in turn affects auditor judgments. Drawing on mindset theory, I predict and find a procedural inspection focus leads to an implemental mindset, while a judgment quality focus leads to a deliberative mindset. An implemental mindset is characterized by a narrow focus and selective information processing, while a deliberative mindset is characterized by open-mindedness, objective information processing, and cautious decision-making. I predict a deliberative mindset improves an auditor's ability to identify relevant information and objectively incorporate it into their judgments. However, I also predict a deliberative mindset undermines auditor confidence reaching a conclusion, potentially undermining audit quality. I study the effects of mindset on an auditor's evaluation of a complex estimate when the estimate is aggressively biased versus unbiased to interpret the effects of mindset on auditor judgments under different contexts. I find a conditional indirect effect of inspection focus on auditor judgment through mindset, such that judgment-focused deficiencies activate a deliberative mindset, which in turn leads auditors to assess a biased estimate as less reasonable than implemental auditors. I do not find persuasive evidence of deliberative auditors being overly cautious in their judgments of an unbiased estimate or in their decision-making. This study contributes to literature examining how regulators can influence auditor judgments through the inspection process and the effects of mindsets on auditor judgments and decisions.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9781369767353Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates.
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500 $a Source: Dissertation Abstracts International, Volume: 78-10(E), Section: A.
500 $a Includes supplementary digital materials.
500 $a Adviser: Brian W. Mayhew.
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504 $a Includes bibliographical references
520 $a The Public Company Accounting Oversight Board (PCAOB) seeks to influence auditor behavior and judgments through its inspections. I conduct an experiment that studies how an inspection's focus on procedural implementation versus judgment quality influences an auditor's mindset, which in turn affects auditor judgments. Drawing on mindset theory, I predict and find a procedural inspection focus leads to an implemental mindset, while a judgment quality focus leads to a deliberative mindset. An implemental mindset is characterized by a narrow focus and selective information processing, while a deliberative mindset is characterized by open-mindedness, objective information processing, and cautious decision-making. I predict a deliberative mindset improves an auditor's ability to identify relevant information and objectively incorporate it into their judgments. However, I also predict a deliberative mindset undermines auditor confidence reaching a conclusion, potentially undermining audit quality. I study the effects of mindset on an auditor's evaluation of a complex estimate when the estimate is aggressively biased versus unbiased to interpret the effects of mindset on auditor judgments under different contexts. I find a conditional indirect effect of inspection focus on auditor judgment through mindset, such that judgment-focused deficiencies activate a deliberative mindset, which in turn leads auditors to assess a biased estimate as less reasonable than implemental auditors. I do not find persuasive evidence of deliberative auditors being overly cautious in their judgments of an unbiased estimate or in their decision-making. This study contributes to literature examining how regulators can influence auditor judgments through the inspection process and the effects of mindsets on auditor judgments and decisions.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
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