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Psychological Characteristics Contributing to Expertise in Audit Judgment

Munro, Lois A., Kent, Pamela, & Gambling, Tony (2006) Psychological Characteristics Contributing to Expertise in Audit Judgment. International Journal of Auditing, 10(2), pp. 125-141.

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Abstract

Prior research has sought a better understanding of the relation between audit expertise and judgment of auditors. The motivation for this study is derived from the need to further understand psychological characteristics contributing to audit expertise. This paper adopts part of a framework derived from the decision-making literature in psychology and applies it to auditing. Shanteau proposes that expert decision makers inherently possess 14 psychological characteristics. The importance of these characteristics is assessed using the perceptions of 44 practising auditors from three national accounting firms in Australia within and across four phases of the audit using a survey instrument. The results indicate that each of the 14 characteristics is important across all four phases of the audit in varying degrees. In addition, the degree of importance varies across characteristics and between audit phases. These findings indicate that psychological characteristics are associated with audit expertise to be applied and tested in future research.

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ID Code: 6739
Item Type: Journal Article
Additional Information: For more information, please refer to the journal’s website (see link) or contact the author. Author contact details: l.munro@qut.edu.au
Keywords: Expertise, pstchological characteristics, audit phases, audit judgment
DOI: 10.1111/j.1099-1123.2006.00346.x
ISSN: 1090-6738
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2006 Blackwell Publishing
Copyright Statement: The definitive version is available at www.blackwell-synergy.com
Deposited On: 28 Mar 2007
Last Modified: 29 Feb 2012 23:21

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