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Tytuł pozycji:

The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies.

Tytuł:
The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies.
Autorzy:
Asare, Stephen Kwaku
Wright, Arnold M.
Temat:
AUDITORS
JUDGMENT (Psychology)
HYPOTHESIS
Źródło:
Auditing: A Journal of Practice & Theory; Nov2019, Vol. 38 Issue 4, p1-16, 16p, 1 Diagram, 5 Charts
Czasopismo naukowe
SUMMARY: Regulators have expressed concerns about auditors' tendency to over-rely on imprecise compensating controls when evaluating the severity of control deficiencies. We provide evidence on whether prompting auditors to use a prudent official's evaluative perspective will mitigate this tendency. We hypothesize that auditors who are prompted to adopt the prudent official's perspective evaluate compensating controls and the severity of control deficiencies more effectively than those who are not prompted. We examine our hypotheses by manipulating a prompt to adopt the prudent official's perspective (present versus absent) and the precision of compensating controls (precise versus imprecise) in a 2 × 2 between subjects experiment where experienced auditors evaluate a revenue control deficiency that resulted in an immaterial misstatement. The experimental results are consistent with our hypotheses and support the conclusion that regulators and firms can alter auditors' evaluative perspective to achieve more effective assessment of risk-related conditions. [ABSTRACT FROM AUTHOR]
Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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