Ego depletion and auditors’ JDM quality

Hurley, Patrick J.,(2019), Ego depletion and auditors’ JDM quality. , Accounting, Organizations and Society, UNSPECIFIED

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I report two experiments with senior-associate auditors that investigate whether selfcontrol requirements in auditing tasks cause ego depletion, and whether depleting tasks impact auditors' judgment and decision-making (JDM). In Experiment 1, I find that using self-control to maintain vigilance/ focus leads to greater levels of depletion than does using self-control to engage in cognitive processing in an audit planning task or inhibit impulses in a task from the psychology literature. However, I do not find that task-specific experience significantly reduces self-control resources required for task performance. In Experiment 2, I find evidence that depleting tasks e compared to a non-depleted control group esignificantly reduce auditors’ cognitive processing in the form of auditors’ ability to generate plausible alternative hypotheses for client-provided explanations for trends. Finally, I find that depleting tasks reduce auditors’ confidence in task performance, when compared to a non-depleted control group.
Keywords : Ego depletion Self-control Audit quality Judgment and decision-making Hypothesis generation Cognitive processing, UNSPECIFIED
Journal or Publication Title: Accounting, Organizations and Society
Volume: 77
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 30 Dec 2019 03:20
Last Modified: 30 Dec 2019 03:20

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