What does this research mean for the field?

When evaluating audit samples, experienced auditors make risk assessments by starting from an internal anchor of five to ten percent, rather than anchoring on even odds or values stated in the problem. Novelty: ClaimNovelty.CONTRADICTORY. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

What question did this study set out to answer?

The research aims to identify the anchors experienced auditors use for evaluating audit samples.

March 18, 2026The Accounting Review

Anchoring in the Judgmental Evaluation of Audit Samples.

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Authors

SBStephen A. Butler

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Implication

Experiments reveal how auditors assess compliance tests, suggesting internal anchors influence evaluations.

Key Points

The research aims to identify the anchors experienced auditors use for evaluating audit samples.
Conducted two experiments to evaluate auditor judgments.
Tested compliance and substantive test samples.
Compared various potential anchors for evaluations.
Found evidence of anchoring behavior among auditors.
Auditors often start assessments from an internal anchor of 5 to 10 percent.
Contrary to earlier studies, even odds were not the primary anchor used.

Cite This Study

Stephen A. Butler (1986) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a4ecf https://doi.org/10.2308/tar-4490798

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Anchoring in the Judgmental Evaluation of Audit Samples.

Discussion

Member takes

Implication

Key Points

Cite This Study

Anchoring in the Judgmental Evaluation of Audit Samples.

Discussion

Member takes

Implication

Key Points

Cite This Study

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