The Effect of Experience on Auditors’ Unintentional Biases

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Akbari Naftchali Isa; POURHEYDARI OMID; KHODAMIPOUR AHMAD

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:41 Page(s): 197-227

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Information Journal Paper

Title

The Effect of Experience on Auditors’ Unintentional Biases

Author(s)

Akbari Naftchali Isa | POURHEYDARI OMID | KHODAMIPOUR AHMAD | Issue Writer Certificate

Keywords

ExperienceQ1

Conflicts of InterestQ2

Moral Seduction TheoryQ1

Self-Fulfilling ProphecyQ1

Abstract

The auditing process is affected by the auditor's individual characteristics, so it is expected the auditors to be Experienced cognitive biases in his decision making and judgment process. Auditors assessment of the going-concern may be subject to Self-Fulfilling Prophecy effect. In other words, auditor may be afraid that he will lose his client. The Moral Seduction Theory states that this behavior is unconscious. Experience in gathering information, judging and selecting the type of report affects. Therefore, the purpose of this study is to investigate the impact of Experience on auditors' unconscious behaviors. For this purpose, the required data was collected through a questionnaire distributed among auditors. Through analysis of the path, the structural equations of the data analysis operation were performed. The findings show that Experience in auditors with high-level of Experience has been able to modify the effect of Self-Fulfilling Prophecy. Therefore, it is better to educate the less Experienced auditors to understand the nature of their unconscious bias effects on their decisions.

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APA: Copy

Akbari Naftchali, Isa, POURHEYDARI, OMID, & KHODAMIPOUR, AHMAD. (2019). The Effect of Experience on Auditors’ Unintentional Biases. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 197-227. SID. https://sid.ir/paper/198124/en

Vancouver: Copy

Akbari Naftchali Isa, POURHEYDARI OMID, KHODAMIPOUR AHMAD. The Effect of Experience on Auditors’ Unintentional Biases. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):197-227. Available from: https://sid.ir/paper/198124/en

IEEE: Copy

Isa Akbari Naftchali, OMID POURHEYDARI, and AHMAD KHODAMIPOUR, “The Effect of Experience on Auditors’ Unintentional Biases,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 197–227, 2019, [Online]. Available: https://sid.ir/paper/198124/en

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