Auditors' Judgment Errors When Working on Multiple Tasks and in Multiple Client Environments: A Research Summary and Practice Implications

Bhattacharjee, Sudip; Maletta, Mario J.; Moreno, Kimberly K.

doi:10.2308/ciia-50337

Cited by 6 publications

(12 citation statements)

References 9 publications

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“…Multitasking has become more common in auditing because of improvements in information technology that allow auditors to work on multiple tasks and even multiple clients concurrently (Bhattacharjee et al. ). This study demonstrates, based on Ego Depletion Theory, that auditors who multitask exhibit impaired judgment quality that persists beyond the concurrently performed tasks because of diminished self‐control resources (i.e., the ability to cognitively focus).…”

Section: Resultsmentioning

confidence: 99%

“…Multitasking behavior also has increased in auditing (Bhattacharjee et al 2013). For example, auditors typically are connected with their clients through email, shared drives, and client portals.…”

Section: Background and Hypothesis Development Multitaskingmentioning

confidence: 99%

“…As Bhattacharjee et al. (, 1) state, “the pervasive reality for auditors is that they often are simultaneously working on multiple tasks and even multiple clients in the same work sessions.”…”

Section: Introductionmentioning

confidence: 99%

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The Effects of Multitasking on Auditors’ Judgment Quality

Mullis

Hatfield

2018

Contemporary Accting Res

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Auditors must frequently multitask in order to complete their work efficiently. However, the potential impact of multitasking on auditors’ judgment quality is poorly understood. Using Ego Depletion Theory and a laboratory experiment, we predict and find that auditors become less able to identify seeded errors after multitasking, and that this effect is most prominent in the identification of conceptual, rather than mechanical, errors. These negative consequences of multitasking are mitigated when auditors are exposed to an intervention based on a theoretical countermeasure of replenishing depleted self‐control resources, in that multitasking auditors identify more seeded errors with the intervention than without. Given that multitasking is a pervasive feature of the current audit environment, these findings have direct implications for audit practice. Beyond identifying multitasking as a cause of impaired performance in auditing, this study's results provide initial evidence that such negative effects can be mitigated, resulting in improved audit quality and, by extension, improved financial statement quality.

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Section: Resultsmentioning

confidence: 99%

Section: Background and Hypothesis Development Multitaskingmentioning

confidence: 99%

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The Effects of Multitasking on Auditors’ Judgment Quality

Mullis

Hatfield

2018

Contemporary Accting Res

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“…Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald.] 16 judgement and leads to auditor errors (Lindberg and Maletta, 2003;Bhattacharjee et al, 2013).…”

Section: Individual Auditor Activitymentioning

confidence: 99%

Audit quality indicators: perceptions of junior-level auditors

Brown

Gissel

Neely

2016

MAJ

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Purpose: In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and audit results. Using AQIs initially proposed by the PCAOB, as well as AQIs suggested by prior literature, the authors solicit perceptions from junior-level (senior and staff) auditors to investigate the current state of practice along many of the AQIs relating to audit professionals and audit process. Design/methodology/approachIn the study, 78 junior-level auditors responded to the survey.

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“…Liburd (2015) berpendapat bahwa informasi yang tidak relevan dapat menyebabkan hambatan dalam menganalisis dan dapat mempengaruhi kualitas audit. Pengambilan keputusan audit dapat dipengaruhi oleh banyak hal, sepe r t i s u a s a n a h a t i ya n g d a pa t mempengaruhi penilaian auditor (Cianci dan Bierstaker 2009), terbebani tugas yang banyak karena memiliki banyak klien juga dapat mempengaruhi penilaian audit (Bhattacharjee 2013). Prasita dan Adi (2007) serta Cahyaningrum dan Utami (2015) memberikan bukti empiris bahwa kompleksitas dapat menyebabkan ketidakakuratan dalam pengambilan keputusan audit sehingga kualitas audit yang dihasilkan buruk.…”

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Ambiguitas Informasi Pada Pengambilan Keputusan Audit

Rahayu¹,

Utami²

2016

JAB

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Program Studi Akuntansi FEB UKSW Tujuan penelitian ini adalah untuk mengetahui dampak ambiguitas informasi dalam pengambilan keputusan audit. Penelitian ini menggunakan metoda eksperimen faktorial 1 x 2 antarsubjek dengan 72 partisipan mahasiswa S1 Akuntansi. Data dianalisis menggunakan independent t-test dan analysis of variance (ANOVA). Dalam penelitian ini ambiguitas informasi dimanipulasi dalam tiga level: tidak cukup/ komplek; cukup/komplek; dan cukup/tidak komplek. Hasil penelitian menunjukkan bahwa ambiguitas informasi mempunyai efek negatif terhadap keakuratan pengambilan keputusan. Bukti empiris membuktikan bahwa data tidak cukup/komplek dapat menyebabkan ambiguitas informasi dan dampaknya adalah ketidakuratan keputusan audit. ambiguitas informasi, keputusan audit, kompleksitas, kecukupan

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Auditors' Judgment Errors When Working on Multiple Tasks and in Multiple Client Environments: A Research Summary and Practice Implications

Cited by 6 publications

References 9 publications

The Effects of Multitasking on Auditors’ Judgment Quality

The Effects of Multitasking on Auditors’ Judgment Quality

Audit quality indicators: perceptions of junior-level auditors

Ambiguitas Informasi Pada Pengambilan Keputusan Audit

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