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The Assessment of Payroll Internal Control Systems and Auditors' Experience, Tolerance of Ambiguity, and Dogmatism

Author

Listed:
  • Chris Hall

    (Peat Marwick Mitchell & Co. Sydney.)

  • Philip Yetton

    (Australian Graduate School of Management, University of New South Wales.)

  • Ian Zimmer

    (School of Accountancy, University of New South Wales.)

Abstract

Professional judgments, such as an auditor's assessment of an internal control system, require the exercise of discretion which is likely to reflect individual differences across auditors. Here significant effects are reported for dogmatism and tolerance of ambiguity in auditor's assessments of payroll internal control systems, and, supporting Joyce's early result (Joyce, 1976), a weak negative effect of experience on inter-auditor consensus. In contrast, existing research reports null findings for the effect of personality differences on financial judgments (Savich, 1977; McGhee, Shields, and Birnberg, 1978; Weber, 1978) and a weak positive effect for experience (Ashton and Kramer, 1980). The previous null findings with respect to personality differences are explained as a subject/task interaction. The subjects were 23 auditors who each assessed 32 internal control checklists.

Suggested Citation

  • Chris Hall & Philip Yetton & Ian Zimmer, 1982. "The Assessment of Payroll Internal Control Systems and Auditors' Experience, Tolerance of Ambiguity, and Dogmatism," Australian Journal of Management, Australian School of Business, vol. 7(1), pages 49-60, June.
    • Handle: RePEc:sae:ausman:v:7:y:1982:i:1:p:49-60
    DOI: 10.1177/031289628200700105
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    References listed on IDEAS

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    1. Weber, R, 1978. "Auditor Decision-Making On Overall System Reliability - Accuracy, Consensus, And The Usefulness Of A Simulation Decision Aid," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 368-388.
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