 Ego depletion and auditors’ JDM qualityPatrick J. Hurley Accounting, Organizations and Society, 2019, vol. 77, issue C, - Abstract: I report two experiments with senior-associate auditors that investigate whether selfcontrol requirements in auditing tasks cause ego depletion, and whether depleting tasks impact auditors' judgment and decision-making (JDM). In Experiment 1, I find that using self-control to maintain vigilance/focus leads to greater levels of depletion than does using self-control to engage in cognitive processing in an audit planning task or inhibit impulses in a task from the psychology literature. However, I do not find that task-specific experience significantly reduces self-control resources required for task performance. In Experiment 2, I find evidence that depleting tasks – compared to a non-depleted control group –significantly reduce auditors’ cognitive processing in the form of auditors’ ability to generate plausible alternative hypotheses for client-provided explanations for trends. Finally, I find that depleting tasks reduce auditors’ confidence in task performance, when compared to a non-depleted control group. Keywords: Ego depletion; Self-control; Audit quality; Judgment and decision-making; Hypothesis generation; Cognitive processing (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:77:y:2019:i:c:1 DOI: 10.1016/j.aos.2019.03.001 Access Statistics for this article Accounting, Organizations and Society is currently edited by Christopher Chapman More articles in Accounting, Organizations and Society from Elsevier |
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