The impact of affective information on the professional judgments of more experienced and less experienced auditors

Bhattacharjee, Sudip; Moreno, Kimberly K.

doi:10.1002/bdm.420

Cited by 94 publications

(75 citation statements)

References 58 publications

(70 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…I also provide several findings that contribute to an emerging body of research that suggests affect can influence auditor judgment ͑Chung et Schafer 2007;Curtis 2006;Bhattacharjee and Moreno 2002͒. While prior research has examined interpersonal affect based on the personality of the client, I extend this research by providing evidence that a client can strategically induce interpersonal affect.…”

Section: Discussionmentioning

confidence: 89%

“…First, I find that auditors are more likely to comply with client requests as positive affect toward the client increases. This result extends prior research by examining a setting in which the client strategically induces affect rather than a setting in which affect is based on the personality of the client ͑e.g., Bhattacharjee and Moreno 2002͒. Second, auditors felt stronger positive affect toward the ingratiating client than the non-ingratiating client.…”

Section: Introductionmentioning

confidence: 95%

See 1 more Smart Citation

The Effects of Ingratiation and Client Incentive on Auditor Judgment

Robertson

2010

Behavioral Research in Accounting

View full text Add to dashboard Cite

Anecdotal evidence from practice suggests clients can influence auditor judgment using ingratiation, a strategic influence tactic through which the ingratiator attempts to induce positive affect to facilitate persuasion. I provide initial academic evidence concerning the effect of ingratiation on auditor judgment. I find that when the client ingratiates, auditors are more likely to comply with the requests of clients with low incentive to influence the auditor than those with high incentive. Thus, ingratiation appears to magnify the effect of client incentive on auditor judgment. I find auditors experience stronger positive affect toward both ingratiating clients and clients with low incentive relative to non-ingratiating clients and clients with high incentive. Further, auditors are more likely to comply with client requests as positive affect toward the client increases. The results suggest clients can influence auditor judgment through ingratiation under certain circumstances, and clients can strategically induce positive affect to influence auditor judgment.

show abstract

Section: Discussionmentioning

confidence: 89%

Section: Introductionmentioning

confidence: 95%

The Effects of Ingratiation and Client Incentive on Auditor Judgment

Robertson

2010

Behavioral Research in Accounting

View full text Add to dashboard Cite

show abstract

“…Bhattacharjee and Moreno (2002) found that negative affective client information significantly influenced less-experienced auditors' judgments. Bhattacharjee and Moreno (2002) found that negative affective client information significantly influenced less-experienced auditors' judgments.…”

Section: Affect and Emotionsmentioning

confidence: 91%

The impact of emotional intelligence on auditor judgment

2017

View full text Add to dashboard Cite

This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, we focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client pressure) and auditors' judgment. Specifically, we investigate the moderating effect of EI on auditors' third‐person assessments of an auditor's actions when subject to internal and external pressures. The results suggest that the moderating influence of EI can effectively reduce auditors' tendency to engage in dysfunctional behavior and improve audit quality. Further, moderation analysis suggests that EI is a significant mechanism that moderates the effects of different types of pressure on auditors' judgments.

show abstract

“…Until recently, this aspect of human behavior has been overlooked by accounting researchers. Recent accounting research has begun to examine affective states and has focused on emotions and evaluations ͑e.g., Bhattacharjee and Moreno 2002;Moreno et al 2002;Kadous 2001;Kida et al 2001͒. This study builds on prior accounting and psychology research by focusing on how audit judgment is influenced by moods.…”

Section: Introductionmentioning

confidence: 98%

The Effect of Moods on Auditors’ Inventory Valuation Decisions

Chung¹,

Cohen²,

Monroe³

2008

AUDITING: A Journal of Practice &Amp; Theory

View full text Add to dashboard Cite

This paper investigates the effect of different mood states-specifically positive, neutral, and negative mood-on inventory valuation decisions. Psychological research suggests that different mood states can lead to different professional judgments in the performance of an ambiguous task. Compared with neutral-and negativemood individuals, positive-mood individuals have the lowest consensus and make the least conservative judgment ͑i.e., the highest inventory valuation͒, and negative-mood individuals have the highest consensus and make the most conservative judgment ͑i.e., the lowest inventory valuation͒. An experiment conducted with 102 Australian audit professionals found that, consistent with the literature, mood states affect the dispersion and extent of conservatism in the inventory valuation judgment. A follow-up experiment conducted with 170 final-year Australian auditing students suggests that the effect of moods on judgment may be due to the mood-congruent retrieval of information by the participants. Implications for practice and research are also provided.

show abstract

The impact of affective information on the professional judgments of more experienced and less experienced auditors

Cited by 94 publications

References 58 publications

The Effects of Ingratiation and Client Incentive on Auditor Judgment

The Effects of Ingratiation and Client Incentive on Auditor Judgment

The impact of emotional intelligence on auditor judgment

The Effect of Moods on Auditors’ Inventory Valuation Decisions

Contact Info

Product

Resources

About