AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS

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SEYRANI M.; KHAJAVI SH.A.; NOUSHADI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:55 Page(s): 35-50

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Information Journal Paper

Title

AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS

Author(s)

SEYRANI M. | KHAJAVI SH.A. | NOUSHADI M. | Issue Writer Certificate

Keywords

AUDITOR EXPERIENCEQ2

TASK COMPLEXITYQ3

MODELS OF THE DECISIONQ3

JUDGMENT IN AUDITINGQ3

Abstract

Behavioral researchers have long been concerned with the effects of experience on decision making, especially in such highly technical field such as auditing. This paper investigates effects of experience on TASK COMPLEXITY by relying on Simon’s model of the decision process, As this paper provides evidence that the experience effect is significant when TASK COMPLEXITY is explicitly considered. It reports the results of a series of experiments examining structured, semi-structured, and unstructured task in that subjects are pooled into two groups: "experienced" (Certificated Public Accountant in audit organization) and "inexperienced" (lower staff level and less experienced auditors in the audit organization). Responses to a separate study of 46 partners and managers were used to independently establish the appropriate staff level for structured, semi-structured, and unstructured tasks and complexity. These results suggest that significant decision differences exists between the experimental groups on each task and less experienced junior auditors are questionable surrogates for CPAs in unstructured tasks especially.

Cites

THE INVESTIGATION OF AUDIT- CLIENT RELATIONSHIP AND RELEVANT PROBLEMS IN THE IRAN AUDIT ENVIRONMENT

References

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APA: Copy

SEYRANI, M., KHAJAVI, SH.A., & NOUSHADI, M.. (2009). AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(55), 35-50. SID. https://sid.ir/paper/8257/en

Vancouver: Copy

SEYRANI M., KHAJAVI SH.A., NOUSHADI M.. AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(55):35-50. Available from: https://sid.ir/paper/8257/en

IEEE: Copy

M. SEYRANI, SH.A. KHAJAVI, and M. NOUSHADI, “AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 55, pp. 35–50, 2009, [Online]. Available: https://sid.ir/paper/8257/en

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