#2586. Improving Complex Audit Judgments: A Framework and Evidence*†

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3000 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Economics and Econometrics;
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Abstract:
The article provides a framework for improving the auditors judgment in these tasks. The framework is based on a dual process theory to recognize that high-quality judgment in complex tasks requires auditors to (i) have the knowledge required for the task, (ii) recognize the need for analytical (rather than heuristic) processing, and (iii) have sufficient cognitive ability to complete analytical processing. The results show that auditors need for cognition (NFC), a characteristic theoretically associated with recognizing the need for analytical processing, is associated with higher quality complex judgments.
Keywords:
accuracy goal; complex estimates; dual-process theory; goal priming; need for cognition (NFC); professional skepticism

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