Nudging to Improve Financial Auditors’ Behavior: Preliminary Results of an Experimental Study

Jean-François Gajewski (), Marco Heimann (), Pierre-Majorique Léger and Prince Teye ()
Additional contact information
Jean-François Gajewski: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Pierre-Majorique Léger: HEC Montréal - HEC Montréal
Prince Teye: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

Post-Print from HAL

Abstract: This study investigates the impact of adapting Audit Management Information System (AMIS) user interface using nudges on the attentional behavior of auditors during the identification and diagnosis of audit evidence indicative of aggressive financial reporting. Specifically, in this preliminary phase of our multi-step research project, we investigate the visual behaviors of nudged vs. non-nudged auditors during evidence review. We test our predictions using eyetracking, in a controlled experiment where participants are tasked with performing an audit of financial reporting in a AMIS. Results prove that nudged conditions are associated with longer average fixation duration, fixation counts and revisits of accounts with aggressive reports. By identifying the visual attention differences of nudged and non-nudged conditions, we highlight how contextually adapting user interface can draw on nudges to effectively enhance audit performance.

Keywords: Eye-tracking; Behavioral auditing; Nudges (search for similar items in EconPapers)
Date: 2020-10-27
References: Add references at CitEc
Citations:

Published in Information Systems and Neuroscience, 43, Springer International Publishing, pp.191-197, 2020, Lecture Notes in Information Systems and Organisation, ⟨10.1007/978-3-030-60073-0_22⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03763688

DOI: 10.1007/978-3-030-60073-0_22

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().