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This research aims to explore how different presentation formats affect auditors' expected value judgments during analytical procedures.

An Examination of the Effect of Presentation Format on Auditors' Expected Value Judgments.

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This research aims to explore how different presentation formats affect auditors' expected value judgments during analytical procedures.
Conducted an experiment with practicing auditors performing an analytical procedure task.
Auditors assessed expected values for revenue accounts based on historical information.
Presentation formats were manipulated to include both tabular and graphical formats.
Auditors' expected value judgments differed significantly based on the presentation format used.
Graphical formats resulted in more favorable judgments for revenue accounts compared to tabular formats.
Findings indicate that presentation style can impact auditor decision-making in significant ways.

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Experiment examines how presentation format influences expected value judgments in auditors, suggesting critical insights for audit processes.

Steven E. Kaplan (1988) studied this question.

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Experiment examines how presentation format influences expected value judgments in auditors, suggesting critical insights for audit processes.