Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 14 of 14 for “"auditor judgment"”.
-
Auditor judgment under uncertainty
… this dissertation, I investigate how experienced auditors recognize and respond to the degree of management’s evidentiary support and the level of estimate uncertainty when assessing management estimates. Drawing on information processing research, I predict that auditors can be more comfortable …
-
Modeling auditor judgment in nonstatistical sampling
… to identify those factors that underlie the auditor's judgment with respect to nonstatistical sample size decisions in substantive tests. The research will utilize Egon Brunswik's Lens Model to provide mathematical representations of the auditor's judgment process. Correlational statistics …
-
The Impact of Emotional Intelligence on Auditor Judgment
… and other situational variables to influence auditors’ judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on how EI may influence the relation between job pressures …
-
The Influence of a Client Preference on Auditor Judgment: An Investigation of Temporal Effects and Client Trustworthiness
… purpose of this dissertation is to investigate auditors' judgments and decisions in the presence of an explicitly stated client preference. This investigation considers two factors. First, the temporal placement (i.e., timing) of the client preference is varied to allow for an examination of …
-
THE EFFECTS OF CONTRASTS IN ACCOUNT-LEVEL FRAUD RISK ASSESSMENTS ON AUDITORS' EVIDENCE EVALUATION
Evidence from research in psychology and auditor judgment has shown that perceptions that form early in a sequential judgment process can influence subsequent judgments. Auditing Standard 12 requires auditors to identify fraud risk factors and assess the risk of fraud as part of the process of …
-
What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness
When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In …
-
The Effects of Knowledge Transfer On Complex Problem Representation and Judgment in Auditing
… is the level of task complexity that junior auditors (staff and senior level associates) endure on a daily basis. This complexity directly impacts an auditor’s ability to form an appropriate problem representation, which in turn impacts judgment performance. One of the key components of this …
-
Have We Overlooked the Benefits of NAS
… knowledge base that positively impacts the auditor/client relationship. Regulators and investors have taken an opposing view by arguing that NAS lead auditors to compromise their independence. While an extensive body of literature has sought to reconcile these contrasting views, research has …
-
Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… is sufficient depends largely on professional judgment there is no bright line rule that auditors can apply to know they have completed a satisfactory audit. Using theory from the organizational behavior literature I examine several information gathering stopping rules that may be descriptive …
-
The Effects of Goal Framing on Auditors' Use of a Decision Aid in Environments of Varied Risk
An auditor performing analytical review must typically diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more …
-
The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments
… audit reporting relationship types on internal auditors’ judgments. I use a 4 x 2 between-subjects experiment and practicing internal auditors as participants. I manipulate internal audit report type at four levels ((1) no external report issued by the internal audit function [current state of …
-
Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting
… on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical …
-
Applying systems-thinking to reduce check-the-box decisions in the audit of complex estimates
… push for increased use of professional judgment in the audit of complex financial statement accounts, auditors seem to interpret audit standards as increasingly prescriptive. This leads to mechanical, or check-the-box audit decisions in just those situations in which it is most important …
-
Auditor Mental Representations and Hypothesis Testing of the Control Environment
In this thesis, I examine how auditors construct their mental representations and test their hypotheses about the strength of a client’s control environment. With regard to the former, I hypothesize that management’s frame of the control system and auditor’s retrieval of control environment …