Discussion of How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?

• 成果类型: Editorial Material
• 署名作者: Vanstraelen, Ann
• 署名单位: Maastricht University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12430
• 发表日期: 2019
• 页码: 132-138
• 关键词: professional skepticism; OPPORTUNITIES; performance; FUTURE

摘要

Kadous and Zhou (2018) investigate experimentally how intrinsic motivation improves auditor judgment in complex audit tasks. In my discussion, I elaborate on my comments from the 2016 CAR Conference. Specifically, I comment in the first part of my discussion on the motivation and contribution of the paper, the underlying theory, the experiment and the results. The second part of my discussion is focused on the broader picture of the paper for which I offer some thoughts based on cross-fertilization of insights from the archival auditing research and I conclude with providing some suggestions for further research.