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The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill†Structured Audit Tasks

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  • Christine E. Earley

Abstract

The experiment reported in this paper tests a theoretical model of experienced and novice auditors' information use. The model, based on social cognition research, posits that when judgements are sequential, the information encountered first affects the processing of subsequent information. Specifically, initial information that is in line with expectations results in more superficial processing of subsequent information than initial information that violates expectations. The judgements of 13 experienced and 26 novice auditors were analyzed to determine whether the model is descriptive of auditors' judgements in an ill†structured task setting (real estate valuation). Results lend support for the model. The implications of the results and the model's impact on audit effectiveness are discussed.

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  • Christine E. Earley, 2002. "The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill†Structured Audit Tasks," Contemporary Accounting Research, John Wiley & Sons, vol. 19(4), pages 595-614, December.
    • Handle: RePEc:wly:coacre:v:19:y:2002:i:4:p:595-614
    DOI: 10.1506/XWDP-PHRH-Q3J9-XLXL
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    Cited by:

    1. Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo, 2024. "Auditor industry range and audit quality," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    2. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    3. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    4. Evi Maria & Yayuk Ariyani, 2014. "E-Commerce Impact: The Impact of E-Audit Implementation on the Auditor’s Performance (Empirical Study of the Public Accountant Firms in Semarang, Indonesia)," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 5(3), pages 01-07, September.
    5. Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
    6. Lisa M. Gaynor & Andrea S. Kelton, 2014. "The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 189-210, March.
    7. James Whyte & Roxanne Pickett‐Hauber & Maria D. Whyte, 2016. "Option generation in the treatment of unstable patients: An experienced‐novice comparison study," Nursing & Health Sciences, John Wiley & Sons, vol. 18(3), pages 370-378, September.
    8. Tamara A. Lambert & Marietta Peytcheva, 2020. "When Is the Averaging Effect Present in Auditor Judgments?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 277-296, March.
    9. Sarah Bonner & Tracie Majors & Stacey Ritter, 2018. "Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy," Journal of Accounting Research, Wiley Blackwell, vol. 56(5), pages 1453-1481, December.

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