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.