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Effects of analytical review results, optimism and patterns-for-coping on audit effort of accounting estimates

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Effects of analytical review results, optimism and patterns-for-coping on audit effort of accounting estimates

Balkir, Ibrahim H (2000) Effects of analytical review results, optimism and patterns-for-coping on audit effort of accounting estimates. PhD thesis, Concordia University.

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Abstract

The primary purpose of this dissertation is to investigate the effect of analytical review results on auditors' effort of auditing accounting estimates. Other objectives involve examining the moderating effect of personality traits (optimism), patterns-for-coping (vigilance), and level of experience on auditors' effort of auditing accounting estimates. In examining the effects of optimism and vigilance on auditing accounting estimates, the study makes a significant original contribution to the extant literature in audit judgement. The subjects were public accountants at different levels from both Big Six as well as non-Big Six firms. The findings of the study indicate that auditors' perceptions to extend tests of details related to the balances of the accounting estimates, according to the audit hours allocated to the budgeted time plan, did vary significantly across treatment groups. The analytical review results and the two dimensions of the individual psychological differences influenced their confidence in their assignment of the audit effort. Analytical review results were found to affect the audit plan for accounting estimates when these results signaled fluctuations. However, the conservatism tendency found by previous studies was found to be valid in this study. Optimism dimension was significant in moderating auditors' judgement yet vigilance and experience level were inconclusive in their influence.

Divisions:Concordia University > John Molson School of Business
Item Type:Thesis (PhD)
Authors:Balkir, Ibrahim H
Pagination:x, 134 leaves ; 29 cm.
Institution:Concordia University
Degree Name:Theses (Ph.D.)
Program:John Molson School of Business
Date:2000
Thesis Supervisor(s):Warsame, Hussein
ID Code:1110
Deposited By:Concordia University Libraries
Deposited On:27 Aug 2009 13:16
Last Modified:08 Dec 2010 10:18
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