What question did this study set out to answer?

This research aims to explore how framing and presentation modes affect auditors' internal control judgments and substantive testing decisions.

June 15, 2026

Framing and Presentation Mode Effects in Professional Judgment: Auditors' Internal Control Judgments and Substantive Testing Decisions.

Key Points

This research aims to explore how framing and presentation modes affect auditors' internal control judgments and substantive testing decisions.
Examined the decision-making process of audit candidates using various framing techniques.
Considered personality traits and psychological factors influencing judgment.
Focused on candidates of the Uniform Final Examination (UFE).
Personality significantly influenced judgment outcomes under different framing conditions.
Auditors showed variations in substantive testing decisions based on the framing presented.
Psychological factors played a critical role in the interpretation of internal controls.

Abstract

Abstract Discusses the internal control judgments and substantive testing decisions of professional auditors. Importance of research which examines audit judgment and decision processes; Consideration of the Uniform Final Examination (UFE) candidates; Suggestion that auditors being their life's experience to every situation; Influence of personality and psychological makeup on decision-making.

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Framing and Presentation Mode Effects in Professional Judgment: Auditors' Internal Control Judgments and Substantive Testing Decisions.

Key Points

Abstract

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