Audit Judgment Confidence

Karen V. Pincus
This study examined the relationships between individual auditor characteristics, decision accuracy, and audit judgment confidence. One hundred fourteen (114) auditor subjects made a fairness of presentation decision for an audit case based on a real client case. The subjects had control over their own information search. The results indicate that experience, prior expectations, ambiguity tolerance and risk-taking propensity (as indicated by category width) were related to confidence in audit decisions. Confidence and accuracy were not significantly related, which is consistent with confidence being viewed as a process variable, rather than an output variable.

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