{"id":{"repo_id":"radboud","oai_identifier":"oai:repository.ubn.ru.nl:2066/325808"},"canonical_url":"https://search.dev.ndltd.org/etd/radboud/oai:repository.ubn.ru.nl:2066/325808","repository":{"repo_id":"radboud","name":"Radboud University Nijmegen","base_url":"https://repository.ubn.ru.nl/oai/request"},"display":{"title":"Intuition in auditing: The perceived use of intuition in auditing and its influence on auditors' judgment and decision making","abstract":"Contains fulltext : 325808.pdf (Publisher’s version ) (Closed access)","abstract_html":"Contains fulltext : 325808.pdf (Publisher’s version ) (Closed access)","abstract_has_math":false,"creators":["Hummel, E."],"institution":"S.l. : s.n.","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":["Wigboldus, D.H.J.","Buuren, J. van","Veld, W.M. van der"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2025,"date_issued":"2025","date_published":"2025","updated_at":"2026-07-24T04:02:15Z","subjects":["Behaviour Change and Well-being"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/2066/325808","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Wigboldus, D.H.J.","Buuren, J. van","Veld, W.M. van der"]},{"key":"dc:creator","label":"Author","values":["Hummel, E."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2025"]},{"key":"dc:publisher","label":"Institution","values":["S.l. : s.n."]},{"key":"dc:type","label":"Dc Type","values":["Doctoral thesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Behaviour Change and Well-being"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://hdl.handle.net/2066/325808"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Contains fulltext : 325808.pdf (Publisher’s version ) (Closed access)","The accounting profession is characterized by a rational approach with fixed procedures and an emphasis on reasoned and reproducible judgments. Nevertheless, there is a suspicion that intuition also plays a role. Based on a survey and interviews, we investigated the role that accountants believe intuition plays in their work. Most accountants indicate that they regularly follow their intuition. The extent to which they do so depends on personal factors, such as experience, and organizational characteristics, such as the type of firm. Accountants indicate that they have confidence in their intuition, but are also uncertain about how to apply it. Finally, intuition rarely seems to be a topic of conversation among colleagues. Two experiments were then conducted to investigate the effect of intuitive information processing in risk analyses. The results show that initial intuitive assessments are often as good as reasoned judgments, and sometimes even more consistent with those of an expert panel. A reasoned approach does, however, lead to more extensive identification and documentation of risks. The findings show that, in addition to reasoned judgment, accountants can potentially benefit from the effective use of intuition. This aspect deserves more attention within the accounting profession, both in research and, above all, in practice.","Radboud University, 10 december 2025","Promotores : Wigboldus, D.H.J., Buuren, J. van Co-promotor : Veld, W.M. van der","225 p."]},{"key":"dc:title","label":"Title","values":["Intuition in auditing: The perceived use of intuition in auditing and its influence on auditors' judgment and decision making"]}]}],"canonical_facts":{"dc:contributor":["Wigboldus, D.H.J.","Buuren, J. van","Veld, W.M. van der"],"dc:creator":["Hummel, E."],"dc:date":["2025"],"dc:description":["Contains fulltext : 325808.pdf (Publisher’s version ) (Closed access)","The accounting profession is characterized by a rational approach with fixed procedures and an emphasis on reasoned and reproducible judgments. Nevertheless, there is a suspicion that intuition also plays a role. Based on a survey and interviews, we investigated the role that accountants believe intuition plays in their work. Most accountants indicate that they regularly follow their intuition. The extent to which they do so depends on personal factors, such as experience, and organizational characteristics, such as the type of firm. Accountants indicate that they have confidence in their intuition, but are also uncertain about how to apply it. Finally, intuition rarely seems to be a topic of conversation among colleagues. Two experiments were then conducted to investigate the effect of intuitive information processing in risk analyses. The results show that initial intuitive assessments are often as good as reasoned judgments, and sometimes even more consistent with those of an expert panel. A reasoned approach does, however, lead to more extensive identification and documentation of risks. The findings show that, in addition to reasoned judgment, accountants can potentially benefit from the effective use of intuition. This aspect deserves more attention within the accounting profession, both in research and, above all, in practice.","Radboud University, 10 december 2025","Promotores : Wigboldus, D.H.J., Buuren, J. van Co-promotor : Veld, W.M. van der","225 p."],"dc:identifier":["https://hdl.handle.net/2066/325808"],"dc:publisher":["S.l. : s.n."],"dc:subject":["Behaviour Change and Well-being"],"dc:title":["Intuition in auditing: The perceived use of intuition in auditing and its influence on auditors' judgment and decision making"],"dc:type":["Doctoral thesis"]},"updated_at":"2026-07-24T04:02:15Z"}