What does this research mean for the field?

Process-tracing provides a valid methodological framework for measuring components of auditors' cognitive effort during analytical reviews that cannot be captured strictly by time metrics. Novelty: ClaimNovelty.METHODOLOGICAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

The research aims to evaluate a methodology for measuring cognitive effort in auditors during decision making.

June 15, 2026Auditing A Journal of Practice & Theory

Measuring Cognitive Effort During Analytical Review: A Process-Tracing Framework with Experimental Results.

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Authors

EOEd O'Donnell

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Implication

Randomized trial measures cognitive effort in auditors, highlighting innovative evaluation methods.

Key Points

The research aims to evaluate a methodology for measuring cognitive effort in auditors during decision making.
Developed a process-tracing framework to assess cognitive effort.
Implemented experimental tests to validate theoretical predictions.
Focused on practical implications in an auditing context.
Identified links between information processing strategies and cognitive effort components.
Demonstrated components of cognitive effort are challenging to quantify in time-based measures.
Confirmed theoretical predictions in realistic auditing scenarios.

Cite This Study

Ed O'Donnell (1996) studied this question.

synapsesocial.com/papers/6a2f97c8a1cfeec490828d1b https://doi.org/10.2308/ajpt-9707113727

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Measuring Cognitive Effort During Analytical Review: A Process-Tracing Framework with Experimental Results.

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Implication

Key Points

Cite This Study

Measuring Cognitive Effort During Analytical Review: A Process-Tracing Framework with Experimental Results.

Discussion

Member takes

Implication

Key Points

Cite This Study

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