Title:
The Effect of Opaque Audit Methods and Auditor Ownership on Reliance on Independent Expectations

dc.contributor.advisor Kadous, Kathryn
dc.contributor.advisor Rupar, Kathy
dc.contributor.author Holmstrom, Kathryn M.
dc.contributor.committeeMember Kuang, Jason
dc.contributor.committeeMember Moon, Robbie
dc.contributor.committeeMember Condie, Eric
dc.contributor.department Business
dc.date.accessioned 2021-09-15T15:45:00Z
dc.date.available 2021-09-15T15:45:00Z
dc.date.created 2021-08
dc.date.issued 2021-07-30
dc.date.submitted August 2021
dc.date.updated 2021-09-15T15:45:00Z
dc.description.abstract Increasing access to data and advanced statistical methods can help auditors generate independent expectations of estimates, but expectations are not useful unless auditors rely on them. However, advanced methods are likely more opaque (i.e., more difficult to understand due to a lack of transparency), which in turn affects understanding of the output of the method, such as independent expectations. I predict that auditors rely less on independent expectations generated with more opaque audit methods. I further predict that developing psychological ownership of independent expectations increases reliance on expectations generated using more opaque methods, while ownership is not critical for reliance on expectations generated using less opaque methods. In an experiment with senior auditors, I find results supporting my predictions, specifically for auditors with relevant task experience. This study provides insights into auditors’ use of independent expectations and advanced methods that are becoming more pervasive in practice.
dc.description.degree Ph.D.
dc.format.mimetype application/pdf
dc.identifier.uri http://hdl.handle.net/1853/65097
dc.language.iso en_US
dc.publisher Georgia Institute of Technology
dc.subject Opacity
dc.subject Psychological ownership
dc.subject Control
dc.subject Management estimates
dc.subject Independent estimates
dc.subject Audit evidence
dc.subject Data analytics
dc.title The Effect of Opaque Audit Methods and Auditor Ownership on Reliance on Independent Expectations
dc.type Text
dc.type.genre Dissertation
dspace.entity.type Publication
local.contributor.advisor Rupar, Kathy
local.contributor.corporatename Scheller College of Business
relation.isAdvisorOfPublication b04f9a0a-9330-4e8e-9cca-fd2435757105
relation.isOrgUnitOfPublication a2f83831-ae41-4d65-82ff-c8bf95db4ffb
thesis.degree.level Doctoral
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