Elaboration in Audit Financial-Statement Review: An Experimental Investigation From a Persuasion Perspective

My experiment shows that reviewers alter the type of elaboration activities in which they engage based on (1) perceptions of the performance of others in the multi-person audit environment and (2) the relative costs of judgments/decisions inconsistent with client and financial-statement user desires. Specifically, I manipulate strategic preparer behavior (whether the preparer performed effectively or ineffectively when encountering similar environmental factors in the past) and business risk (higher/lower). As predicted, these two variables not only independently affect the type of reviewer elaboration, but interact to affect reviewer behavior as well. Further, type of elaboration activities was shown to be an important mediating variable between these independent variables and reviewer judgment and choice.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2015

Author dc:creator

• Rich, Jay Strand

Contributors dc:contributor

• Solomon, Ira

• Psychology, Behavioral

Language dc:language

eng

Identifier

(MiAaPQ)AAI9812750

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/87169