The Relation of Judgment, Personal Involvement, and Experience in the Audit of Bank Loans.

Key Points

• The research investigates how auditor involvement and experience influence their judgments during bank loan audits.
• Evaluated bank loan portfolios as part of the audit process
• Assessed the role of auditor participation in sequential audits
• Analyzed the concepts of escalation of commitment and personal responsibility
• Increased auditor involvement positively affects loan evaluation judgments
• Experience levels influence the quality of judgments made by auditors
• Personal responsibility impacts the decision-making process during audits