The Lingering Effects of Multi-Tasking on Auditors’ Judgment Quality

• In Event: Audit Quality 3

Abstract

Auditors’ frequently multi-task in order to complete audit tasks in an efficient manner, but the effects of multi-tasking on auditor judgment quality are poorly understood. I predict and find evidence that multi-tasking depletes auditors’ ability to maintain cognitive focus (i.e., self-control), resulting in an impaired ability to identify seeded errors during a subsequent workpaper review task. Importantly, this negative effect is mitigated when auditors were exposed to an intervention of positive affect (i.e., communication of affirming statements, gratitude) before beginning the review task. Given that multi-tasking is a pervasive feature of the current audit environment, these findings have direct implications for audit practice. Beyond identifying multi-tasking as a cause of depletion in auditing, results of this study provide the first evidence that auditor depletion effects can be mitigated, resulting in improved judgment quality.

Author

• Curtis Mullis, The University of Alabama