An empirical investigation of the effects of individual auditor characteristics on the extent of audit evidence search.

摘要

Auditors are required to make subjective judgments regarding the extent of evidence search needed to support financial statement account balances. The current litigious environment and increasing competitive pressures compel auditors to make decisions with respect to evidence search that are both efficient and effective. An understanding of the factors that can influence auditor judgments regarding evidence search can provide information useful to auditors to aid in making decisions.;Personal characteristics of the auditor can be expected to influence auditors' professional judgments (Ashton, Kleinmuntz, Sullivan, and Tomassini 1988). This dissertation research investigates the effects of three personality traits, Personal Need for Structure (PNS), Personal Fear of Invalidity (PFI), and Need for Cognition (NFC), on auditor judgments regarding the extent of evidence search. These personality traits are described as "chronic motives and orientations postulated to drive cognition and behavior across a variety of situations" (Bargh 1990, p. 112). This research also examines the effect of the interaction of these traits with knowledge and ability on the extent of evidence search. A computer-interactive task that incorporates the sequential nature of the evidence search process is employed in this research.;Regression analysis is utilized in this research to identify instances where certain of these personality traits significantly influence the evidence search process. The interactions of these personality scale scores with knowledge and ability also are shown to significantly influence evidence search in some instances. Gender differences are found in the effects of certain of the personality traits on the evidence search process. This research also identifies gender differences in the variables that influence evidence search.;The influence of auditor personality traits on audit judgments has received little attention in the past. These research results provide evidence that auditor personality traits considered alone and in interaction with knowledge and ability can significantly influence the audit evidence search process. As further research more clearly defines the role of the auditor's personality on audit judgments, this information can be used to assist the auditor to make better judgments.