Effects of Judgment on Memory: Experiments in Recognition Bias and Process Dissociation in a Professional Judgment Task

Ricchiute, David N.

doi:10.1006/obhd.1997.2691

Cited by 14 publications

(6 citation statements)

References 16 publications

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“…However, prior research suggests that reviewers' judgments are significantly influenced by the evidence/judgments included in the workpapers (Ricchiute 1999;Yip-Ow and Tan 2000;Agoglia et al 2003). For example, Ricchiute (1997Ricchiute ( , 1999 finds that partners who are provided evidence consistent with a particular conclusion are more likely to reach that same conclusion relative to partners who receive balanced evidence. Thus, to the extent that the expectation of an electronic review reduces preparers' documentation quality and their reviewers are unable to identify (and sufficiently mitigate) these quality issues, these reviewers' judgments will suffer qualitatively relative to the judgments of face-to-face reviewers.…”

Section: Review Team Judgmentsmentioning

confidence: 99%

“…May 2009 American Accounting Association preparer documentation quality and reviewer judgment quality. Prior studies suggest that biased preparer documentation typically leads to reviewer judgments that are biased in the same direction (e.g., Ricchiute 1997Ricchiute , 1999. When coupled with other prior research indicating that workpaper quality suffers with electronic review (Brazel et al 2004), this suggests a link among review format, documentation quality, and reviewers' judgment quality (see Figure 1, Panel A).…”

Section: Examining the Influence Of Review Format On Reviewer Judgmentmentioning

confidence: 99%

“…In turn, this larger documentation quality assessment gap likely leads to reviewers being less adequately informed under e-review, resulting in lower-quality reviewer judgments than under face-to-face review. It should be noted that in the studies by Ricchiute (1997Ricchiute ( , 1999, reviewers had no reason to suspect preparer bias and, thus, may have felt no need to adjust for it. In contrast, reviewers in our study are aware of the review format anticipated by their preparers.…”

Section: Examining the Influence Of Review Format On Reviewer Judgmentmentioning

confidence: 99%

“…It should be noted that theRicchiute (1997Ricchiute ( , 1999 studies examine documentation bias, not quality. The extent to which bias and quality differ may affect whether quality effectively mediates the format / reviewer judgment quality relationship.…”

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confidence: 99%

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The Effects of Audit Review Format on Review Team Judgments

Agoglia

Hatfield

Brazel

2009

AUDITING: A Journal of Practice &Amp; Theory

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The promulgation of standards (e.g., PCAOB 2004b; IFAC 2008b) highlights the importance of workpaper documentation quality and its influence on audit quality. Our study matches audit workpaper preparers with reviewers to examine how alternative workpaper review methods affect sequential audit review team judgments through their impact on preparer workpaper documentation. While reviewers maintain the option of reviewing workpapers on site (''face-to-face review''), they can now also perform their reviews electronically from remote locations (''electronic review'') because of technological advancements such as email and electronic workpapers. Recent research has found that review mode can affect the judgments of auditors preparing the workpapers. Our study extends the literature by examining the extent to which review mode (electronic versus face-to-face) affects the quality of documentation in the workpapers and whether reviewers are able to discern and compensate for these documentation quality issues. Our results indicate that reviewers' judgments are ultimately affected by the form of review expected by their preparer. We test two alternative mediation models to provide insight into why the review format affects reviewer judgment quality. Mediation analyses suggest that the effect of review mode on reviewer judgments is mediated by a documentation quality assessment gap. Specifically, with electronic review, reviewers' burden to recognize and compensate for lower-quality documentation was generally greater, often resulting in lower-quality reviewer judgments than when the mode of review was face-to-face. These results suggest that the effect of review mode can persist to the reviewer's judgment through its influence on preparer workpaper documentation and the resulting documentation quality assessment gap.

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Section: Review Team Judgmentsmentioning

confidence: 99%

Section: Examining the Influence Of Review Format On Reviewer Judgmentmentioning

confidence: 99%

Section: Examining the Influence Of Review Format On Reviewer Judgmentmentioning

confidence: 99%

mentioning

confidence: 99%

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The Effects of Audit Review Format on Review Team Judgments

Agoglia

Hatfield

Brazel

2009

AUDITING: A Journal of Practice &Amp; Theory

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“…Gabrieli et al, 1999), comparatively little has been done with more evaluative-based processes. Of the research done, some have used laboratory-based tasks, such as fame judgments (Dywan & Jacobly, 1990), while others have investigated these influences in more applied contexts, such as professional judgments made in law (Ricchiute, 1997), or social judgments related to stereotypes (Fyock & Stangor, 1994). Recently, Ste-Marie and colleagues (Ste-Marie & Lee;1991;Ste-Marie & Valiquette, 1996;Ste-Marie et al, 2001) have studied memory influences in gymnastic judgments.…”

mentioning

confidence: 99%

Memory biases in gymnastic judging: differential effects of surface feature changes

Ste-Marie

2003

Applied Cognitive Psychology

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Three experiments examined whether changes in stimuli features would affect the pattern of memory biases reported by Ste-Marie and colleagues (1991, 1996, 2001). Experiment 1 served as a replication of Ste-Marie and colleagues' findings with new stimuli. In Experiments 2 and 3, surface features of the gymnastic stimuli were altered from that presented in the study phase for both perceptual (implicit memory test) and recognition test (explicit memory test) phases. In Experiment 2, the bodysuit that was worn by the gymnast was changed between the study phase and test phase presentation, whereas it was the gymnast who performed the gymnastic element that was changed in Experiment 3. Memory biases were still evident, despite the stimulus feature change of the bodysuit. In contrast, memory biases were significantly reduced when there was a change in the gymnast performing the element. Discussion is focused on the activation of memory representations underlying these effects and the nature of task relevance for memory biases in gymnastic judging. In addition, specific recommendations for the gymnastic competition setting are included as the findings suggest that judges' objectivity can be compromised by these memory biases.

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Ego depletion: Applications and implications for auditing research

Hurley

2015

Journal of Accounting Literature

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In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

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Effects of Judgment on Memory: Experiments in Recognition Bias and Process Dissociation in a Professional Judgment Task

Cited by 14 publications

References 16 publications

The Effects of Audit Review Format on Review Team Judgments

The Effects of Audit Review Format on Review Team Judgments

Memory biases in gymnastic judging: differential effects of surface feature changes

Ego depletion: Applications and implications for auditing research

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