Title

Psychological Characteristics Contributing to Expertise in Audit Judgement

Date of this Version

7-1-2006

Document Type

Journal Article

Publication Details

Citation only

Kent, Pamela, Munro, Lois and Gambling, Tony (2006) Psychological characteristics contributing to expertise in audit judgement. International Journal of Auditing, 10(2), 125-141

Access the International Journal of Auditing

2006 HERDC submission

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 55 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. Copyright © 2006, Blackwell Publishing Ltd.

This document is currently not available here.

Share

COinS
 

This document has been peer reviewed.