ERROR: relation "aaa190601_proceeding_action_tracker" does not exist LINE 1: INSERT INTO aaa190601_proceeding_action_tracker(action_track... ^There was an unexpected database error.ERROR: relation "aaa190601_proceeding_action_tracker" does not exist LINE 1: INSERT INTO aaa190601_proceeding_action_tracker(action_track... ^There was an unexpected database error.AAA Southeast Regional Meeting: Does Data Ambiguity Lead to Suboptimal Auditor Judgment and Decision-Making?
Individual Submission Summary
Share...

Direct link:

Does Data Ambiguity Lead to Suboptimal Auditor Judgment and Decision-Making?

Sat, April 6, 9:05 to 10:45am, Hyatt Regency Savannah, TBA

Abstract

This study examines the effects of data ambiguity found within unstructured data on auditor judgment and decision-making. Additionally, we examine whether those effects are moderated by time budget pressure. We conduct an experiment with 120 auditors and find that auditors presented with more ambiguous data, such as emails or visualizations, provide more conservative risk assessments and write-down recommendations in an inventory obsolescence setting than those auditors presented with data in an unambiguous memo format. Our findings also indicate that time budget pressure moderates the effects of data ambiguity resulting in the most conservative auditor judgments and decisions when presented with ambiguous data in a high time budget pressure environment. Overall, our results suggest that the ambiguity associated with the use of big data may lead to audit inefficiencies.

Authors