Making Sense of Ego Depletion: The Replication Crisis, A Path Forward, and Lessons for Accounting Researchers

Abstract

SUMMARY Ego depletion, an influential social psychology theory that has been applied in auditing research, is currently in crisis following unsuccessful attempts to replicate the phenomenon. I summarize the questions surrounding ego depletion as a phenomenon and the strength model of self-control as its theoretical explanation. Existing evidence suggests that depletion is a real phenomenon but that its effect is likely overstated in prior literature. However, it seems that the strength model is not the best theoretical explanation for depletion. To provide a path forward to continue investigating this phenomenon, I describe four alternative theories from prior literature. Highlighting motivation as a common thread in these theories, I then propose a new theory that views ego depletion as transient cognitive fatigue. Finally, I discuss opportunities for future research in auditing, best practices for the design of these studies, and meta-lessons that accounting researchers can take from crises in psychology research.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 9 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.