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March 18, 2026The Accounting Review

An Investigation of Auditor Judgment in Analytical Review.

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Authors

SBStanley F. BiggsUniversity of Wisconsin–MadisonJWJohn J. WildUniversity of Wisconsin–Madison

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Implication

Experiments reveal biases in auditor judgments, highlighting implications for enhancing accuracy in practices.

Key Points

  • This research aims to evaluate how auditors' judgments are influenced by available information and time-series patterns.
  • Conducted two experiments on analytical review tasks.
  • First experiment assessed expected values and biases based on audited and unaudited information.
  • Second experiment evaluated auditors' extrapolations from deterministic time-series patterns.
  • Auditors' judgments were biased towards unaudited information, mitigated by additional audited data.
  • Extrapolations were more accurate for commonly encountered time-series patterns, specifically linear and logarithmic.

Cite This Study

Biggs et al. (1985) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a357ahttps://doi.org/10.2308/tar-4491635
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Auditor Judgment in Analytical Review--Some Further Evidence.1989
  2. 2Auditor's Use of Analytical Review in Audit Program Design.1988
  3. 3An Examination of the Effect of Presentation Format on Auditors' Expected Value Judgments.1988
  4. 4A Note on the Practice of Analytical Review.1984
  5. 5Identifying and Closing Gaps in the Judgment and Behavior of Auditing Students and Staff Auditors.1994