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The Interactive Effect of Ego Depletion and Skepticism on Auditor Performance: Why There Can Be Too Much of a Good Thing

Sat, January 18, 3:45 to 5:15pm, TBA

Abstract

Motivated by an increasing emphasis on professional skepticism, we identify one area where more skepticism may not always be better. Specifically, we theorize that high levels of skepticism induce potential cognitive costs when auditors are depleted. Ego depletion theory states that exerting cognitive energy in one action depletes the cognitive resources available for other actions, thereby impairing future performance. Because of the high amount of cognitive effort generally exerted with higher levels of skepticism, we theorize and find that the negative effects of depletion on performance are more pronounced for student participant auditors exerting higher levels of skepticism. In fact, under the depletion condition, performance of auditors exerting higher skepticism is at a level below auditors exerting lower and moderate levels of skepticism. Our results are especially important given the fact that actions that trigger ego depletion effects, such as resisting temptations, making many choices, and engaging in cognitively complex tasks, are prevalent in audit environments. Notwithstanding the important benefits of professional skepticism in auditing, we conclude that, when depletion is considered, there can indeed be “too much of a good thing.”

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