Ego depletion: Applications and implications for auditing research

Abstract

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.

The Effects of Multitasking on Auditors’ Judgment Quality

“…Previous psychology studies have not clearly separated these constructs (e.g., see Hagger et al 2010). Additionally, the results of this study suggest that the performance limiting effects of self-control depletion are robust to a professional setting where incentives, pressures, and tasks differ significantly from those typically present in psychology studies (Hurley 2015), and we are not aware of studies that examine multitasking as a self-control depletion catalyst.…”

“…We add to the growing literature on self-control depletion by showing that the selfcontrol depleting effects found in psychology literature, where incentives, pressures, tasks, and participants differ significantly, are robust to a professional setting (Hurley 2015). We also provide novel evidence that self-control depletion is a distinct phenomenon from mental fatigue.…”

Auditor Mindsets and Audits of Complex Estimates

“…This is important because auditors, like other decision makers, have limited cognitive resources. Because working harder on one task is likely to impair performance on the following task (e.g., Hurley [2013]), solutions that do not increase cognitive load should be preferred over those that do.…”

From ego depletion to self-control fatigue: A review of criticisms along with new perspectives for the investigation and replication of a multicomponent phenomenon

“…Thus, ego depletion refers to the temporary reduction in self-control capacity, resources, and willingness, resulting from an initial self-control act. Figure 1 summarizes this original two-step process (inspired by Baumeister et al, 1998;Hurley, 2015;Kotabe & Hofmann, 2015). To date, the three components of ego depletion have been characterized using different concepts, operationalizations, and metrics: Self-control resources can be conceptualized as psychological and physiological resources such as perceived energy (e.g., Rouse et al, 2013;Ryan & Deci, 2008) or fatigue (e.g., Baumeister et al, 1998;Clarkson et al, 2016;Francis et al, 2018;Mead et al, 2009;Vohs et al, 2021).…”