Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification

Ashton, Robert H.

doi:10.2307/2491253

Cited by 252 publications

(205 citation statements)

References 72 publications

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“…We did not expect this difference to be conditional on skeptical orientation and, therefore, outward orientation is held constant in the no view condition as it is the form of orientation referred to in auditing standards. Following earlier suggestions of the importance of examining task effects (Abdolmohammadi and Wright 1987;Ashton 1990;Trotman 2005), we examine our hypotheses and research question across two judgments: fraud susceptibility and evidence reliability. Participants were asked to assess the likelihood of material misstatement due to the frauds listed in the fraud brainstorming summary notes, and the perceived support that the evidence provides for management's account of a larger than expected increase in the gross profit margin.…”

Section: Methodsmentioning

confidence: 99%

The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors' Professional Skepticism

Harding¹,

Trotman

2016

Auditing: A Journal of Practice &Amp; Theory

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SUMMARY:We investigate the effect of partner communication on the level of professional skepticism in auditor judgments and actions within the context of the fraud brainstorming discussion meeting where the partner is of the view that there is a low likelihood of fraud. Across two studies, we examine the effect on professional skepticism of the partner's communication on the likelihood of fraud (making their own view known, making management's view known, or not making any view known) and the skeptical orientation being encouraged (outward orientation toward the veracity of management representations and/or inward toward the fallibility of the auditor's judgment processes). We find that auditors exhibit higher levels of professional skepticism when the partner expresses management's view, rather than their own view or no view, that there is a low likelihood of fraud. We also consider what causes these differences. Emphasizing an inward skeptical orientation was not found to be more effective in encouraging professional skepticism in audit judgments than emphasizing an outward skeptical orientation. Importantly, emphasizing both an inward and outward skeptical orientation was more effective in encouraging professional skepticism in audit actions than emphasizing only an outward orientation.

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Section: Methodsmentioning

confidence: 99%

The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors' Professional Skepticism

Harding¹,

Trotman

2016

Auditing: A Journal of Practice &Amp; Theory

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“…Other sources found to be consulted more frequently in conditions of high ease of communicating such as legal contracts and documents provide auditors with information concerning the audit client. Again, such information should serve to expand an auditor's ability to conduct self-promotional displays of task-related knowledge (Giacalone and Rosenfeld, 1986), to respond effectively to directives to justify (Ashton, 1990) or account (Johnson and Kaplan, 1991) for one's actions, or to deliver more impressive task products (Palmer and Welker, 1994).…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Ease of Communication with Supervisors and Auditors’ Information Search Behavior

Tseng¹,

Chang²

2016

IJAT

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This study examines whether ease of communication with supervisors has a positive effect on the breadth and depth of information search that takes place in the execution of an audit assignment. 132 auditors with 2-to-5 years of audit experience participate in a questionnaire survey on the information search behavior the last time they performed a typical audit for a for-profit client. The result shows that ease of entering has a positive and significant correlation with both breadth and depth of information search.

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“…Literatur audit menunjukkan bahwa tekanan akuntabilitas memberikan insentif bagi auditor untuk meningkatkan judgment (Ashton 1990;Cloyd 1997;Tan dan Kao 1999;DeZoort et al 2006). Auditor dalam tekanan akuntabilitas memiliki judgment yang dapat berubah-rubah (variability) dibanding auditor yang tidak dalam tekanan akuntabilitas.…”

Section: Tinjauan Pustaka Dan Perumusan Hipotesis Tekanan Akuntabilitasunclassified

“…Auditor dalam tekanan akuntabilitas memiliki judgment yang dapat berubah-rubah (variability) dibanding auditor yang tidak dalam tekanan akuntabilitas. Auditor termotivasi untuk meningkatkan audit judgment secara internal melalui kemampuan (capability) mereka dan eksternal melalui tekanan akuntabilitas kinerja mereka (Ashton 1990;Leung dan Trotman 2005).…”

Section: Tinjauan Pustaka Dan Perumusan Hipotesis Tekanan Akuntabilitasunclassified

Hubungan tekanan akuntabilitas, audit judgement performance, dan effort

Muhsin¹

2016

JAAI

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A B S T R A C T A B S T R A KTujuan dari penelitian ini adalah untuk mengkaji hubungan antara tekanan akuntabilitas, audit judgment performance, dan effort (upaya) di Badan Pemeriksa Keuangan Republik Indonesia Pusat (BPK RI Pusat). Sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Badan Pemeriksa Keuangan RI Pusat Jakarta. Sejumlah 285 eksemplar kuesioner dibagikan, 198 kuesioner kembali, tetapi hanya 90 data responden yang dapat dianalisis lebih lanjut. Data dalam penelitian ini diuji menggunakan teknik analisis SEM program Warp PLS 4.0. Hasil penelitian menunjukkan bahwa tekanan akuntabilitas berpengaruh positif dan signifikan terhadap effort (upaya); effort (upaya) berpengaruh positif dan signifikan terhadap audit judgment performance, serta tekanan akuntabilitas berpengaruh positif dan signifikan terhadap audit judgment performance.

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Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification

Cited by 252 publications

References 72 publications

The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors' Professional Skepticism

The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors' Professional Skepticism

Ease of Communication with Supervisors and Auditors’ Information Search Behavior

Hubungan tekanan akuntabilitas, audit judgement performance, dan effort

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