Experience Effects in Auditing: The Role of Task-Specific Knowledge.

SARAH E. BONNER

207 citations0/0 files storedThe Accounting Review

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Auditing, Earnings Management, Governance Decision-Making and Behavioral Economics Accounting Education and Careers

Abstract

Abstract Previous studies concerning experience effects in audit judgments have produced mixed results, possibly because they did not consider the knowledge necessary to complete the task and when it would normally be acquired. Further, many studies did not view the global judgment process as consisting of several components, e.g., cue selection. Task-specific knowledge may aid the performance of experienced auditors more in some components than in others. Not considering task-specific knowledge or viewing the judgment process as being comprised of components may have led to certain problems in generalizing the results of these studies to other auditing tasks. Those problems are addressed in the design of this study, which examines experience effects, specifically the role of task-specific knowledge, in the cue selection and cue weighting components of two audit tasks, analytical risk assessment and control risk assessment. Results indicate that task-specific knowledge aided the performance of experienced auditors in both the cue selection and cue weighting components only in analytical risk assessment.

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1979The robust beauty of improper linear models in decision making.1974Linear models in decision making.1981Expertise in Problem Solving.1981Accounting and human information processing : theory and applications 1969Analyzing the expert judge: A descriptive study of a stockbroker's decision process.1974Expert judgment: Some necessary conditions and an example.1985Availability and the Generation of Hypotheses in Analytical Review 2009AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS

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