Auditors' Cognitive Style, Multiplicity of Financial Ratios and Quality of Activity Continuation Statement

Azam Pouryousof, Mina Abousaiedi, Reza Taheri and Hilda Shamsadini
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Azam Pouryousof: Department of Accounting, Payame Noor University, Birgand Center, Iran.
Mina Abousaiedi: Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran.
Reza Taheri: M.A. student, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.
Hilda Shamsadini: Islamic Azad University, Bam Branch, Iran.

Indian Journal of Commerce and Management Studies, 2013, vol. 4, issue 2, 29-36

Abstract: The purpose of the present study is to investigate the influence of auditor’s cognitive style and information load on the quality of their statements about activity continuation. Research questions and hypothesis are based on Schroeder, Driver and Strefert theory about information processing. According to this theory, ability of individuals for information processing depends on their cognitive style and is decreased by increase in information size. The auditors who were tested were senior managers, mangers and senior supervisors of audit organization, questioned by "cognitive style test " and "statement about activity continuation test”. Acquired data, were analyzed through one- way analysis of variance model and results offered that auditor’s ability for information processing is relied on their cognitive style and obeys Schorder, Driver and Strefert theory.

Keywords: information overload; cognitive style; concrete cognitive style; Abstract cognitive style; Activity continuation statement (search for similar items in EconPapers)
Date: 2013
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