An examination of information search during initial audit planning

Research output: Contribution to journalArticle

21 Citations (Scopus)

Abstract

This paper examines the initial planning processes of auditors, a research topic which has received very limited attention to date. In this empirical study auditors were given the results of analytical tests and asked to assess the likelihood that observed "abnormalities" were due to accounting error or irregularity as distinct from environmental change (i.e., an initial hypothesis). They were further asked to indicate the information they would seek in response to the test results, in an effort to resolve the issue adequately to proceed with planning the audit. The authors posit that: (1) for relatively inexperienced auditors, their initial hypothesis of cause will positively correlate with the type of information the auditors will subsequently seek (i.e., they will follow a hypothesis confirming strategy); and (2) for relatively experienced auditors, their initial hypothesis of cause will not correlate with the type of information sought but rather they will follow a balanced information search strategy. Support for this hypothesis was found using a rank measure of information seeking. A second measure of information seeking based on unranked questions, did not support the hypothesis, however.

Original languageEnglish (US)
Pages (from-to)539-550
Number of pages12
JournalAccounting, Organizations and Society
Volume14
Issue number5-6
DOIs
StatePublished - 1989

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audit
examination
planning
Research
cause
planning process
Auditors
Information search
Audit planning
Information seeking
Correlates

ASJC Scopus subject areas

  • Accounting
  • Organizational Behavior and Human Resource Management
  • Information Systems and Management
  • Applied Psychology
  • Sociology and Political Science

Cite this

An examination of information search during initial audit planning. / Kaplan, Steven; Reckers, Philip.

In: Accounting, Organizations and Society, Vol. 14, No. 5-6, 1989, p. 539-550.

Research output: Contribution to journalArticle

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