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Behavioral Biases and Nudges in Auditing
Distributed under a Creative Commons Attribution 4.0 International License
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Title:
Behavioral Biases and Nudges in Auditing
Author:
Teye, Prince
Subjects:
Humanities and Social Sciences
Description:
This doctoral work studies the impact of cognitive biases and remote audits on professionalskepticism, a marker of audit quality, and proposes novel tools to remedy these biases. The firstchapter seeks to identify the impact of the framing bias and the optimism bias on professionalskepticism. Furthermore, eye-tracking technology is used to develop an understanding of amechanism underlying the interaction of these cognitive biases and professional skepticism.Using a laboratory user experimental approach, results show that these cognitive biasesunnecessarily increase cognitive load and processing levels, as measured by the total durationof fixation metric such that auditor’s professional skepticism is negatively affected. The secondchapter explores the impact of remote audit on professional skepticism. Using a qualitativeapproach based on semi-structured interviews, results indicate that remote audits negativelyimpact situational components of professional skepticism through the effect of media richness.The third chapter of the thesis looks at the potential of nudges to increase professionalskepticism. It contextualizes nudge theory in financial audit settings and presents experimentalevidence of the effects of social norms and justification nudges on audit behavior. A betweensubject experiment (2 social norms x 2 justification) demonstrates that nudges positivelyimpact professional skepticism. Then an eye-tracking experiment during an audit task helpsreveal the cognitive mechanism at play: nudged conditions lead to increased visual attentionduring assessments of audit evidence, which may lead to enhanced professional skepticism.This thesis extends the accounting literature, as it relates to professional skepticism, detailingthe effect of remote audit and the potential for improvement through the use of nudges. Inpractice, findings can inform the design of nudges that specifically target visual attention bydesigning nudges that direct auditors’ attention to important information. Cette thèse étudie l’impact des biais cognitifs, et l’audit en distanciel sur le scepticismeprofessionnel des auditeurs, un marqueur de la qualité de l’audit, et propose ensuite des outilsnovateurs pour remédier à ces biais. Le premier chapitre examine l’impact du biais de cadrage,et du biais d’optimisme sur le scepticisme. A cet effet, en utilisant la technologie d’oculométrie,il s’agit de comprendre le mécanisme sous-jacent à l'interaction entre les biais cognitifs et lescepticisme. A partir d’expériences utilisateur en laboratoire, les résultats prouvent que cesbiais cognitifs augmentent la charge cognitive mesurée par la durée totale de fixation, de sorteque le scepticisme est affecté négativement. Le deuxième chapitre explore l’impact de l’auditen distanciel sur le scepticisme professionnel. Utilisant une approche qualitative basée sur desentretiens semi-directifs, les résultats indiquent que les audits en distanciel impactentnégativement les composantes situationnelles du scepticisme professionnel par l’effet de larichesse des médias. Le troisième chapitre examine le potentiel des nudges (coup de pouce)pour augmenter le scepticisme. Il contextualise la théorie du nudge dans l’audit financier etprésente des preuves expérimentales des effets de deux nudges, les normes sociales, et lajustification sur le comportement des auditeurs. Une expérience inter-sujets (2 normes socialesx 2 justification) prouve que les nudges ont un impact positif sur le scepticisme professionnel.Ensuite, une expérience utilisant l’oculométrie au cours d’une tâche d’audit permet de révélerle mécanisme cognitif : les nudges conduisent à une attention visuelle accrue lors del’évaluation des éléments probants, ce qui peut conduire à un scepticisme professionnel accru.Cette thèse contribue à la littérature sur le scepticisme professionnel en détaillant l’effet del’audit en distanciel et le potentiel d’amélioration grâce aux nudges. Sur le plan managérial, lesrésultats peuvent éclairer la conception des nudges qui ciblent l’attention visuelle en ladirigeant vers des informations importantes.
Creation Date:
2023
Language:
English
Source:
Hyper Article en Ligne (HAL) (Open Access)
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