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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