The Role of Auditors' Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications

Abstract

SUMMARY The reality for auditors is that, during the audit process, they will experience emotional reactions, such as liking or disliking toward client personnel, or anxiety about components of tasks. Auditors also may experience different moods while conducting audits. Research reveals that an important consequence of auditors experiencing emotions and moods is that these reactions can influence their decision making. We provide a summary of the results and practice implications associated with several studies in a stream of research that has examined the impact of auditors' emotions and moods on audit judgments.

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