Can Nudges Promote Professional Skepticism in Audits?

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

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Abstract: The effectiveness of nudges is widely acknowledged in behavioral sciences, though less is known about their usefulness and applicability in accounting or auditing contexts. By contextualizing nudge theory in financial audit settings, this article offers experimental verification of the effects of social norms and justification nudges on audit behavior. Two between-subject experiments (2 social norms x 2 justification) indicate positive effects of nudges on professional skepticism, which provides a marker of audit quality. Then an eye-tracking experiment, conducted during an audit task, helps clarify the cognitive mechanism at play. Specifically, nudged conditions are associated with greater visual attention during assessments of audit evidence. Combined findings thus suggest that nudges are effective at increasing auditors' visual attention to relevant information, which in turn raises professional skepticism in assessments of audit evidence.

Keywords: Eye-tracking; Behavioral auditing; Nudges (search for similar items in EconPapers)
Date: 2022-05-23
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Published in AFFI, May 2022, Saint-Malo, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03763706

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