The Effect of Auditor Knowledge on Information Processing during Analytical Review

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Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Accounting researchers have suggested that auditors develop judgment templates through task-specific experience, and that these knowledge structures automatically provide decisions in familiar situations. I examined whether auditor knowledge leads to reliance on judgment ... continued below

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vii, 230 leaves : ill.

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O'Donnell, Ed February 1995.

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This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 23 times . More information about this dissertation can be viewed below.

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  • O'Donnell, Ed

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Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Accounting researchers have suggested that auditors develop judgment templates through task-specific experience, and that these knowledge structures automatically provide decisions in familiar situations. I examined whether auditor knowledge leads to reliance on judgment templates. To test this thesis, I synthesized a theoretical framework and developed research hypotheses that predict relationships between task-specific experience (my surrogate for knowledge) and (1) measures of cognitive effort, (2) accuracy of residual memory traces, and (3) performance with respect to identifying potential problems. To test these predictions, I provided senior auditors with comprehensive case materials for a hypothetical client and asked them to use analytical procedures to identify potential audit problems. Subjects acquired information and documented their findings on personal computers using software that I developed to record their activities.

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vii, 230 leaves : ill.

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UNT Theses and Dissertations

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  • February 1995

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  • March 26, 2014, 9:30 a.m.

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  • Oct. 21, 2014, 4:44 p.m.

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O'Donnell, Ed. The Effect of Auditor Knowledge on Information Processing during Analytical Review, dissertation, February 1995; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc279095/: accessed April 22, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .