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The Influence of Information Order Effects and Trait by Kristina Yankova

By Kristina Yankova

Kristina Yankova addresses the query of what position expert skepticism performs within the context of cognitive biases (the so-called info order results) in auditor judgment. specialist skepticism is a primary thought in auditing. regardless of its titanic value to audit perform and the voluminous literature in this factor, expert skepticism is a subject which nonetheless comprises extra questions than solutions. The paintings presents vital theoretical and empirical insights into the behavioral implications skepticism in auditing.

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Additional info for The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis

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2 Accountability Accountability is a further environmental factor of great importance in auditing. , superiors within the audit firm, regulators, creditors, and clients). 169 The effect of accountability on human reasoning and information processing is contingent on whether individuals are aware of (or can easily infer) the preferences and positions of the person to whom they are accountable. , conform to) the position preferred by the superior. 170 Hence, accountability to a superior with unknown preferences is considered to increase the level of cognitive effort exerted in information processing and to positively influence the quality of auditor judgment.

For a list of instances of typical System 2 operations, see Kahneman (2011): 22. restricted by working memory capacity. 73 With regard to the error proneness of the two systems, it is important to note that even though System 1 typically makes use of heuristic strategies, cognitive biases are equally attributed to the intuitive operations of System 1 as well as the analytic processing of System 2. 74 This is also evident in light of the interplay between the two cognitive systems. Specifically, as a particular stimulus or problem is encountered, System 1 typically generates intuitive responses – impressions, associations, stereotypes, and tendencies – which are transmitted and suggested to System 2.

105 Following this line of thought, there are two main alternative explanations for erroneous audit outcomes: Flawed outcomes can result from intentional inconsistencies with one’s underlying judgments. For instance, an unqualified opinion may be issued in spite of identified material misstatements. Alternatively, audit deficiencies can result from reasonable and diligent, yet 99 100 101 102 103 104 105 See Bernstein (1967): 90; Solomon/Shields (1995): 139; Trotman (1998): 115; Trotman/Tan/Ang (2011): 279.

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