Auditors' knowledge content and judgment performance: A cognitive script approach

Choo, Freddie

doi:10.1016/0361-3682(95)00048-8

Cited by 38 publications

(17 citation statements)

References 37 publications

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“…Bonner & Lewis, 1990;Bonner, Davis & Jackson, 1992;Bonner & Walker, 1994;Libby & Tan, 1994;Tan & Libby, 1997;Dearman & Shields, 2005). In turn, Choo (1996) Brown, 2014;Capps, Koonce & Petroni, 2016).…”

Section: Accounting Practice and Cognitive Reflection Abilitymentioning

confidence: 99%

An Assessment of Professional Accountants' Cognitive Reflection Ability

Barcellos¹,

Cardoso²,

Aquino³

2016

ASAA Journal

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In this paper, we map Brazilian professional accountants' cognitive reflection abilities, exploring the demographic characteristics associated with such ability. To operationalize individuals' cognitive reflection ability, we use the Cognitive Reflection Test (CRT). Our sample consists of 4,902 Brazilian accountants who voluntarily answered an online survey. We analyze data using three ordered logistic regression (ologit) models that provide a good fit for our data set. Our exploratory analysis reveals that male Brazilian accountants tend to be more reflective than their female counterparts. We also find that professional accountants tend to become less reflective, and, consequentially, more impulsive, as they age. Besides that, we present evidence that preparers and managers working for larger companies tend to be less reflective than their counterparts working for smaller firms. Additionally, our results suggest that auditors' scores on CRT are significantly higher than preparers' , analysts' , managers' and professors' scores, raising interesting questions for future research. Our findings contribute not only to the literature in accounting and psychology, but also for practitioners interested in understanding how cognitive reflection abilities relate to demographic characteristics within the accounting field. Since cognitive reflection abilities significantly affect JDM quality, as reported in previous studies, the importance of our findings connects to the remarkable role that JDM plays in several fields of accounting activity.To our knowledge, our study is the first to assess how demographic individual characteristics predict CRT scores looking at professionals that share a background in a very specific area. Besides, we use the largest data set that we are aware of for studies of similar nature.

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Section: Accounting Practice and Cognitive Reflection Abilitymentioning

confidence: 99%

An Assessment of Professional Accountants' Cognitive Reflection Ability

Barcellos¹,

Cardoso²,

Aquino³

2016

ASAA Journal

View full text Add to dashboard Cite

show abstract

“…Dorsey et al (1999), Bonner et al (1997), Christ (1993), Bonner and Pennington (1991), Bonner and Walker (1994). Prior research also suggests that scripts or schemas are useful when organizing "data in memory" for accounting contexts, e.g., Choo (1996), Choo and Trotman (1991), Birnberg and Shields (1984). I.e.…”

Section: The Importance Of Prior Knowledgementioning

confidence: 99%

Explaining Differences in Learning Outcomes in Auditing Education - The Importance of Background Factors, Prior Knowledge and Intellectual Skills

Holm¹,

Steenholdt²

2014

RES

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In this paper we use a learner perspective on learning outcomes which reflects that some students taking accounting classes are also provided with on-the-job training in accounting firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning outcomes is a complex matter requiring sensible measures for both declarative knowledge (ability to verbalize pertinent facts or processes) and procedural knowledge (intellectual skills). The performance of 75 graduate accounting students representing both types of schema is examined. The findings suggest that differences in learning outcomes may be attributed to differences in student background and prior knowledge (auditing experience). The findings also suggest that the importance of prior knowledge is mitigated by the intellectual skills required for a particular task.

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“…Shelton (1999) Adicionalmente, os resultados sugerem que a análise discriminante múltipla deve ser uma ferramenta para vincular conhecimento do auditor e desempenho do julgamento. Choo (1996) ainda afirma que a exposição repetida, definida como o número de vezes em que um auditor tem executado determinada tarefa, pode ser uma proxy alternativa promissora para a expertise dos auditores numa tarefa de going concern. O experimento do Choo (1996) foi repetido com uma amostra composta por 27 auditores, onde a função discriminante derivada no experimento principal estava bem ajustada aos dados.…”

Section: Informações Contábeisunclassified

“…Choo (1996) ainda afirma que a exposição repetida, definida como o número de vezes em que um auditor tem executado determinada tarefa, pode ser uma proxy alternativa promissora para a expertise dos auditores numa tarefa de going concern. O experimento do Choo (1996) foi repetido com uma amostra composta por 27 auditores, onde a função discriminante derivada no experimento principal estava bem ajustada aos dados. Quanto ao resultado geral desse estudo, Choo (1996) ressalta que o mesmo contribui para a literatura de julgamento dos auditores ao proporcionar evidência empírica e insights de como o conteúdo de conhecimentos dos auditores, baseados em roteiro de going concern, são vinculados ao desempenho no julgamento.…”

Section: Informações Contábeisunclassified

“…O experimento do Choo (1996) foi repetido com uma amostra composta por 27 auditores, onde a função discriminante derivada no experimento principal estava bem ajustada aos dados. Quanto ao resultado geral desse estudo, Choo (1996) ressalta que o mesmo contribui para a literatura de julgamento dos auditores ao proporcionar evidência empírica e insights de como o conteúdo de conhecimentos dos auditores, baseados em roteiro de going concern, são vinculados ao desempenho no julgamento.…”

Section: Informações Contábeisunclassified

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Neuroaccounting: mapeamento cognitivo cerebral em julgamentos de continuidade operacional

Junior¹,

Oliveira²

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Auditors' knowledge content and judgment performance: A cognitive script approach

Cited by 38 publications

References 37 publications

An Assessment of Professional Accountants' Cognitive Reflection Ability

An Assessment of Professional Accountants' Cognitive Reflection Ability

Explaining Differences in Learning Outcomes in Auditing Education - The Importance of Background Factors, Prior Knowledge and Intellectual Skills

Neuroaccounting: mapeamento cognitivo cerebral em julgamentos de continuidade operacional

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