Improving Complex Audit Judgments: A Framework and Evidence

Volume: 38, Issue: 3, Pages: 2071 - 2104
Published: Jul 22, 2021
Abstract
: Regulators and researchers provide evidence that auditors’ judgment quality is problematic in complex audit tasks. We introduce a framework for improving auditor judgment in these tasks. The framework builds on dual-process theory to recognize that high-quality judgment in complex tasks requires that auditors (i) possess the knowledge needed for the task, (ii) recognize the need for analytical (versus heuristic) processing, and (iii) have...
Paper Details
Title
Improving Complex Audit Judgments: A Framework and Evidence
Published Date
Jul 22, 2021
Volume
38
Issue
3
Pages
2071 - 2104
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