Primacy Effects And The Role Of Risk In Auditor Belief Revision Processes PDF Download
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Author | : Brenda H. Anderson |
Publisher | : |
Total Pages | : |
Release | : 2008 |
Genre | : |
ISBN | : |
Download Primacy Effects and the Role of Risk in Auditor Belief-Revision Processes Book in PDF, ePub and Kindle
Numerous studies in the audit judgment literature provide evidence indicating that auditors can be susceptible to recency effects. This study extends the research by examining auditor susceptibility to primacy, an order effect, which, like recency, can lead to suboptimal audit-planning decisions (see Ashton and Ashton 1988) and yet, unlike recency, has received very little attention in the accounting literature. Specifically, the research investigates whether primacy effects in auditor belief revisions are a conditional function of the level of inherent risk present in the audit environment (high/low) and the nature of the information contained in the latter portion of the information sequence (e.g., whether the information is positive or negative with respect to the client?s internal controls).The results, consistent with expectations, indicate that auditors are susceptible to primacy effects when making likelihood of error and audit-hour planning judgments in settings that are relatively low in inherent risk, and such effects are due to less integration of late positive information in low- as compared to high-risk conditions. No evidence of primacy was found for either judgment when the inherent risk associated with the audit setting was high and, auditors did not differentially revise their beliefs across inherent risk conditions for late negative information. The findings indicate that primacy is essentially the result of insufficient integration of late positive information in low inherent risk settings, suggesting that primacy may lead to overauditing and thus, an inefficient use of audit resources.
Author | : Kristina Yankova |
Publisher | : Springer |
Total Pages | : 321 |
Release | : 2015-02-10 |
Genre | : Business & Economics |
ISBN | : 3658088710 |
Download The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions Book in PDF, ePub and Kindle
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Author | : Donna Bobek Schmitt |
Publisher | : Emerald Group Publishing |
Total Pages | : 229 |
Release | : 2012-07-12 |
Genre | : Business & Economics |
ISBN | : 1780527594 |
Download Advances in Accounting Behavioral Research Book in PDF, ePub and Kindle
Focuses on research that examines both individual and organizational behavior relative to accounting.
Author | : Magda Abou-Seada |
Publisher | : Routledge |
Total Pages | : 256 |
Release | : 2017-11-22 |
Genre | : Business & Economics |
ISBN | : 1351761242 |
Download Behavioural Aspects of Auditors' Evidence Evaluation Book in PDF, ePub and Kindle
This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Author | : |
Publisher | : |
Total Pages | : 766 |
Release | : 1993 |
Genre | : Accounting |
ISBN | : |
Download Collected Abstracts of the American Accounting Association's Annual Meeting Book in PDF, ePub and Kindle
Author | : Kristina Yankova |
Publisher | : |
Total Pages | : |
Release | : 2015 |
Genre | : |
ISBN | : 9783658088729 |
Download The Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions Book in PDF, ePub and Kindle
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing. Contents Belief Revision and Information Order Effects Professional Skepticism Empirical Analysis Target Groups Researchers and students in the fields of accounting and auditing Practitioners in these areas The Author Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.
Author | : Simon Grima |
Publisher | : Emerald Group Publishing |
Total Pages | : 248 |
Release | : 2020-02-17 |
Genre | : Business & Economics |
ISBN | : 178973245X |
Download Financial Derivatives Book in PDF, ePub and Kindle
Should we fear financial derivatives, or embrace them? Finance experts Simon Grima and Eleftherios I. Thalassinos explore what financial derivatives are, and whether the investment world should consider them useful tools, or a complete waste of time and money.
Author | : |
Publisher | : |
Total Pages | : 248 |
Release | : 2006 |
Genre | : Auditing |
ISBN | : |
Download Auditing Book in PDF, ePub and Kindle
Author | : Sarah E. Bonner |
Publisher | : Prentice Hall |
Total Pages | : 488 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : |
Download Judgment and Decision Making in Accounting Book in PDF, ePub and Kindle
This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.
Author | : Arvind Patel |
Publisher | : |
Total Pages | : 636 |
Release | : 2000 |
Genre | : Auditing |
ISBN | : |
Download Auditors' Belief Revision Book in PDF, ePub and Kindle