Download or read book Accountability and Affect in Auditor Judgment written by Brad A. Schafer and published by . This book was released on 2007 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines whether auditors' affect toward client management impacts an auditor's objective evaluation of evidence in fraud likelihood judgments. In addition to an overall judgment, this research also explores whether affect impacts all evidence evaluation equally or impacts only certain evidence evaluation in auditors' judgment processes. This research proposes client likeability will impact inexperienced auditors' evidence evaluation through errant attribution to specific evidence statements rather than uniformly through the evaluation process. Accountability and experience are included as potential moderators to the errant attribution. Results indicate that likeability, experience, and accountability interact impacting the overall fraud likelihood judgment. Specifically, inexperienced and non-accountable auditors erroneously include affect in their overall fraud likelihood judgments. For individual evidence assessments, client likeability impacts inexperienced auditors' assessments of specific statements, but not all client provided statements. However, client likeability does not impact experienced auditors individual statement assessments. The implication of these findings suggest that through experience and training, audit professionals gain the ability to identify and exclude irrelevant factors in professional judgment tasks.
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra W. Shelton and published by . This book was released on 1994 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Affect and Accountability in Auditor Judgment written by Brad Schafer and published by . This book was released on 2003 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra Waller Shelton and published by . This book was released on 1997 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accountability and Auditor s Judgments about Contingent Events written by Thomas Arthur Buchman and published by . This book was released on 1990 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past ten years researchers have accumulated a large body of findings describing how auditors make decisions--in experimental settings. One must be cautious, however, in assessing the generalizability of the models of auditor decision making that have been developed because numerous threats exist to the external validity of the typical experimental study of judgment and decision making. Of interest to this research is one particular threat: accountability. In the studies of auditors, the subjects never expect to account for, or justify, the positions they take. This is the antithesis of what occurs outside the experimental setting--auditors are not only accountable to others for their actions, but they may be accountable to several others, each holding different views. Recent psychological research suggests that models developed of decision making in an experimental setting may be misleading unless the subjects are expected to be held accountable for their decisions. This project examines the effect that holding auditors accountable for their decisions to persons of known views has on those decisions.
Download or read book Internal Accounting Control Evaluation and Auditor Judgement written by Theodore J. Mock and published by Routledge. This book was released on 2013-10-11 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Download or read book The Influence of Accountability and Time Pressure on Auditor Judgment written by Steven M. Glover and published by . This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment Versus Choice Accountability Demands and the Auditor s Evidence Search Strategy written by Cynthia W. Turner and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines two elements of the audit decision environment that may influence the auditor's decision strategy: the nature of the task (judgment or choice), and the presence of accountability demands. Judgment involves the explicit assignment of a particular value to an attribute under examination. Choice is the selection of a course of action over other alternative actions. Accountability is the expected requirement to justify one's position to significant others. Recent work in decision- making literature suggests that judgment and choice are not equivalent tasks. This work suggests that judgment, when compared to choice, is characterized to be more time-demanding and cognitively demanding (e.g., Tversky 1972; Einhorn and Hogarth 1981). Recent work in audit judgment literature suggests that the influence of accountability demands likely depends, at least in part, on the perceived preferences of the individual to whom the auditor is accountable (Peecher 1996). Eighty auditor-participants completed two audit tasks -- an accounts receivable collectibility review and an inventory obsolescence review. The auditors were randomly assigned to one of six experimental conditions created by crossing three levels of accountability (no accountability, credence-inducing, and skepticism-inducing) and two levels of response tasks (judgment and choice). Similar to Peecher (1996), credence-inducing preferences are characterized as preferences of a reviewing manager who is concerned with auditors who undertake, without adequate justification, costly investigations of unusual account balance fluctuations. Skepticism-inducing preferences are characterized as preferences of a reviewing manager who is concerned with auditors who accept, without adequatejustification, client-provided explanations of unusual account balance fluctuations. The results of this study indicate that auditors who make judgments evaluate more evidence and expend more time than those who make choices. Further, auditors who are held accountable to a reviewer possessing skepticism-inducing preferences evaluate more evidence and follow a more exhaustive search strategy than those who are not.
Download or read book An Examination of the Effects of Accountability on Auditor Judgments written by Van Edward Johnson and published by . This book was released on 19?? with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Affect and Accountability in Auditor Judgement written by Brad Schafer and published by . This book was released on 2003 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Making Accountability Work written by Marie-Louise Bemelmans-Videc and published by Routledge. This book was released on 2017-12-02 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Like honesty and clean water, """"accountability"""" is invariably seen as a good thing. Conversely, the absence of accountability is associated with most of the greatest abuses in human history. Accountability is thus closely linked with the exercise of power and the legitimacy of policies and those pursuing them. This book looks at the role of evaluation and of audit as key elements in democratic accountability processes. The contributors explore the apparent paradox of there being more accountability-related activities today than ever before, at the same time as much public debate laments what is seen as a lack of actual accountability. Such a situation raises a number of questions: Is there a need for different approaches to establishing accountability or can current arrangements be modified to make them more effective? Are present practices part of the problem and are they preventing a mature debate about performance improvement taking place? How can systems awash with performance information ensure that at least some of it makes sense to a wide range of potential users? How is it that greater accountability and transparency can so quickly have become associated with concerns about perverse incentives and be seen by some as a costly burden? The volume includes detailed case studies and synthesizes up-to-date research evidence drawn from very different governmental systems, ending with practical advice for those involved in the accountability processes. In doing so, it attempts to address both conceptual ambiguities about the notion of """"accountability"""" and the practical uncertainties over its implications for democratic government. This book is aimed at serious people who think about trends in the use of evaluation and audit in seeking to hold governments accountable for their actions and performance."
Download or read book The Influence of Accountability and Time Pressure on Auditor Judgement written by Steven M. Glover and published by . This book was released on 19?? with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book What s My Motivation written by Chanta Thomas and published by . This book was released on 2015 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 this experimental study with 160 senior auditors, I explore the effects motivated reasoning (outcome goal vs. no outcome goal) and accountability (outcome accountability vs. judgment accountability) have on determining internal control effectiveness. I posit that AS No. 5 encourages auditors to have an outcome-motivated goal when conducting internal control audits, which encourages information seeking behaviors. These information seeking behaviors encourage the auditor to attend more to confirmatory information that supports their motivated goal more than information that conflicts with the motivated goal. I hypothesize that auditors who conduct integrated audits are more likely to rate internal control effectiveness higher compared to auditors conducting a non-integrated audit. I also hypothesize that having a judgment based accountability will help to mitigate the biased effects when auditors have outcome-motivated goals.
Download or read book The Effects of Source of Accountability Knowledge of Views and Personal Consequences on Effort and Accounting Judgments written by Sylvia Santiago and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in accounting and psychology predicts that accountability should impact decision behavior by inducing greater effort by the decision maker when the source's views are unknown. Often, decision makers have more than one source to which they are accountable. While the literature does evaluate whether different sources' views will impact effort and accountability, it has not done so when consequences are revealed and in particular has not considered the impact of the Public Company Accounting Oversight Board (PCAOB) on behavior. This dissertation finds that knowledge of source's views impacts the level of effort exerted by auditors in making judgments regarding the valuation of receivables and inventory. When auditors knew the source's views regarding the valuation, they exerted less effort than when the views were unknown, although their judgments did not necessarily converge to the source's view. This effect of knowledge of the source's view persisted whether the source was the client or the PCAOB, and whether the auditor faced personal consequences of the decision.
Download or read book Debiasing Audit Judgment with Accountability written by Susan Jane Kennedy and published by . This book was released on 1992 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Judgments written by Karim Jamal and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are political, social and economic incentives embedded within the audit setting which provide stimuli for compliant behavior of subordinate auditors to that preferred by the superior auditor. This study examines this compliant behavior under conditions of accountability. Specifically, this study examines whether subordinate auditors, when they are held accountable for their decisions, align their views with those expressed by the evaluative audience;emtheir superiors. In addition, the degree of cognitive effort associated with this compliance is examined. An experiment involving 70 auditors from one Big 6 firm required the subjects to complete a preliminary risk assessment of inventory obsolescence for five separate inventory items. All auditors were informed that they might have to verbally justify their decision outcomes to the partner and/or the researchers. The risk assessments of the auditors' superior were manipulated. Generally, the risk assessments of the superior significantly influenced the subordinates' risk assessments and the amount of cognitive effort exerted by the subordinate, accountable auditors.
