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The study aims to examine the impact of intuitive versus deliberative processing and presentation format on auditors' risk assessment.

The effect of intuitive- versus deliberative-processing and linguistic versus visual information on auditors’ risk assessment

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The study aims to examine the impact of intuitive versus deliberative processing and presentation format on auditors' risk assessment.
Conducted an experiment with 284 practicing auditors.
Manipulated information processing modes (intuitive vs. deliberative) and presentation formats (linguistic vs. visual).
Auditors assessed a case deemed realistic and completed risk assessments.
Hypotheses tested using ANCOVA analyses.
Intuitive processing led to higher estimates of risk of material misstatement in the linguistic format.
No differences in risk assessment were found in the visual format.
Auditors using intuitive processing completed tasks faster but identified fewer risks and controls.
The effect of processing style was consistent regardless of presentation format.

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This experiment examines how information processing styles affect risk assessment in auditors, suggesting implications for practice.

Hummel et al. (2026) studied this question.

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