Explores relationships between auditor traits, decision accuracy, and confidence in judgments, indicating disconnect between confidence and accuracy.
This study examined the relationships between individual auditor characteristics, decision accuracy, and audit judgment confidence. One hundred fourteen (114) auditor subjects made a fairness of presentation decision for an audit case based on a real client case. The subjects had control over their own information search. The results indicate that experience, prior expectations, ambiguity tolerance and risk-taking propensity (as indicated by category width) wore related to confidence in audit decisions. Confidence and accuracy were not significantly related, which is consistent with confidence being viewed as a process variable, rather than an output variable.
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Karen V. Pincus (1991) studied this question.
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