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This is a Experimental Study study.

Mitigating Auditor Bias Through Elaboration

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Inexperienced auditors show greater susceptibility to numerical anchoring and conformity compared to experienced ones, underscoring a critical bias in judgment.
The use of a manager-provided anchor impacts both experienced and inexperienced auditors, revealing how biases can arise from accountability to superiors.
An intervention that increased thoughtfulness in inexperienced auditors led to risk assessments aligning more closely with experienced auditors under accountability conditions.
Primed thoughtfulness and reduced accountability facilitate inexperienced auditors in making judgment calls similar to those of their experienced counterparts in control conditions.

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Experiments explore how accountability and experience mitigate numerical anchoring and conformity in auditors.

Pike et al. (2025) studied this question.

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