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

• 成果类型: Article
• 署名作者: Kadous, Kathryn; Zhou, Yuepin (Daniel)
• 署名单位: Emory University; University of Illinois System; University of Illinois Urbana-Champaign
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12431
• 发表日期: 2019
• 页码: 108-131
• 关键词: professional skepticism; problem representations; extrinsic incentives; Time pressure; performance; Autonomy; work; FRAMEWORK; QUALITY; IMPACT

摘要

Intrinsic motivation is generally thought to be positively associated with performance on a variety of tasks. However, there is only sparse experimental evidence supporting this idea and we know little about the specific mechanisms behind any effect. We develop theory about how auditors' intrinsic motivation for their jobs can improve their judgments about complex accounting estimates. We experimentally test whether a prompt to make auditors' intrinsic motivation for their jobs salient improves the specific information processing behaviors necessary for high-quality judgments in complex audit tasks. It does: Prompted auditors attend to a broader set of information, process information more deeply, and request more relevant additional evidence. Supplemental analyses show that these processing behaviors mediate between salient intrinsic motivation and an improved ability to identify a biased complex estimate. Our theory and analyses indicate that auditors' intrinsic motivation for their work provides unique value for improving judgment quality, particularly in the context of performing complex audit tasks. Our study supports the view that high-quality cognitive processing can improve auditors' professional skepticism by providing a foundation for skeptical judgments.