Title
Psychological Characteristics Contributing to Expertise in Audit Judgement
Date of this Version
July 2006
Document Type
Journal Article
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 has been peer reviewed.
Publication Details
Kent, Pamela, Munro, Lois and Gambling, Tony (2006) Psychological Characteristics Contributing to Expertise in Audit Judgement is published in the International Journal of Auditing, Volume 10, Issue 2, July 2006, pp. 125-141.
To view the published article contact the International Journal of Auditing
2006 HERDC submission