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An Experimental Examination of Auditor Work Ownership and Consideration of Evidence in the Collaborative Audit

Sat, October 9, 1:30 to 3:00pm, TBA

Abstract

Psychological ownership theory predicts that auditors are more likely to appropriately evaluate audit evidence when they feel a sense of personal ownership of the audit. Recent trends towards a more compartmentalized audit likely impair auditors’ perceptions of work ownership as auditors are increasingly required to collaborate with others. I test the effects of audit work compartmentalization and collaboration in an experimental setting where auditors evaluate evidence that relates to a sample selected by either themselves or another auditor. Findings indicate that auditors identify more errors when evidence relates to a sample selected by themselves compared to another human auditor. Additional analyses indicate that work engagement and ownership mediate the relationship between sample source and error identification. I find a similar pattern of results when evidence relates to a sample selected by a technological system compared to another human auditor, in that auditors identify more errors when sample selection is performed by a technological system. Findings contribute by demonstrating the importance of auditor work ownership to the consideration of evidence. In addition, I demonstrate a previously unexplored benefit of audit automation in the form of higher work engagement and ownership when auditors collaborate with a technological system compared to another human.

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