Abstract
Based upon Hogarth and Einhorn's "belief-adjustment model", the present research tested the model's recency effects prediction in a "performance auditing" context using state auditors. The results showed that the auditors' "belief revisions" were subject to the recency effects predicted by the model. The results also validated an important assumption of the model that serial position effects were absent in a short evidence series. That is, serial position had no effect on the subject's subjective evaluation of evidence. Finally, analyses of the subjects' intermediate belief changes suggested that they displayed a "confirmatory attitude" towards evidence rather than a "disconfirmatory attitude" found in the prior studies conducted in financial auditing contexts.
| Original language | English (US) |
|---|---|
| Pages (from-to) | 169-183 |
| Number of pages | 15 |
| Journal | Accounting, Organizations and Society |
| Volume | 17 |
| Issue number | 2 |
| DOIs | |
| State | Published - 1992 |
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ASJC Scopus subject areas
- Accounting
- Organizational Behavior and Human Resource Management
- Information Systems and Management
- Applied Psychology
- Sociology and Political Science
Cite this
Auditor belief revisions in a performance auditing setting : An application of the belief-adjustment model. / Pei, Ker-Wei; Reed, Sarah A.; Koch, Bruce S.
In: Accounting, Organizations and Society, Vol. 17, No. 2, 1992, p. 169-183.Research output: Contribution to journal › Article
}
TY - JOUR
T1 - Auditor belief revisions in a performance auditing setting
T2 - An application of the belief-adjustment model
AU - Pei, Ker-Wei
AU - Reed, Sarah A.
AU - Koch, Bruce S.
PY - 1992
Y1 - 1992
N2 - Based upon Hogarth and Einhorn's "belief-adjustment model", the present research tested the model's recency effects prediction in a "performance auditing" context using state auditors. The results showed that the auditors' "belief revisions" were subject to the recency effects predicted by the model. The results also validated an important assumption of the model that serial position effects were absent in a short evidence series. That is, serial position had no effect on the subject's subjective evaluation of evidence. Finally, analyses of the subjects' intermediate belief changes suggested that they displayed a "confirmatory attitude" towards evidence rather than a "disconfirmatory attitude" found in the prior studies conducted in financial auditing contexts.
AB - Based upon Hogarth and Einhorn's "belief-adjustment model", the present research tested the model's recency effects prediction in a "performance auditing" context using state auditors. The results showed that the auditors' "belief revisions" were subject to the recency effects predicted by the model. The results also validated an important assumption of the model that serial position effects were absent in a short evidence series. That is, serial position had no effect on the subject's subjective evaluation of evidence. Finally, analyses of the subjects' intermediate belief changes suggested that they displayed a "confirmatory attitude" towards evidence rather than a "disconfirmatory attitude" found in the prior studies conducted in financial auditing contexts.
UR - http://www.scopus.com/inward/record.url?scp=38249014146&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=38249014146&partnerID=8YFLogxK
U2 - 10.1016/0361-3682(92)90009-H
DO - 10.1016/0361-3682(92)90009-H
M3 - Article
AN - SCOPUS:38249014146
VL - 17
SP - 169
EP - 183
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
SN - 0361-3682
IS - 2
ER -