University of Illinois Urbana-Champaign

Elaboration in Audit Financial-Statement Review: An Experimental Investigation From a Persuasion Perspective

Rich, Jay Strand

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https://hdl.handle.net/2142/87169

Description

Title
Elaboration in Audit Financial-Statement Review: An Experimental Investigation From a Persuasion Perspective
Author(s)
Rich, Jay Strand
Issue Date
1997
Doctoral Committee Chair(s)
Solomon, Ira
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Psychology, Behavioral
Language
eng
Abstract
My experiment shows that reviewers alter the type of elaboration activities in which they engage based on (1) perceptions of the performance of others in the multi-person audit environment and (2) the relative costs of judgments/decisions inconsistent with client and financial-statement user desires. Specifically, I manipulate strategic preparer behavior (whether the preparer performed effectively or ineffectively when encountering similar environmental factors in the past) and business risk (higher/lower). As predicted, these two variables not only independently affect the type of reviewer elaboration, but interact to affect reviewer behavior as well. Further, type of elaboration activities was shown to be an important mediating variable between these independent variables and reviewer judgment and choice.
Graduation Semester
1997
Type of Resource
text
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http://hdl.handle.net/2142/87169

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