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The assessment of payroll internal control systems and auditors’ experience, tolerance of ambiguity, and dogmatism

journal contribution
posted on 1982-01-01, 00:00 authored by C Hall, Philip YettonPhilip Yetton, I Zimmer
Professional judgments, such as an auditor's assessment of an internal control system, require the exercise of discretion which is likely to reflect individual differences across auditors. Here significant effects are reported for dogmatism and tolerance of ambiguity in auditor's assessments of payroll internal control systems, and, supporting Joyce's early result (Joyce, 1976), a weak negative effect of experience on inter-auditor consensus. In contrast, existing research reports null findings for the effect of personality differences on financial judgments (Savich, 1977; McGhee, Shields, and Birnberg, 1978; Weber, 1978) and a weak positive effect for experience (Ashton and Kramer, 1980). The previous null findings with respect to personality differences are explained as a subject/task interaction. The subjects were 23 auditors who each assessed 32 internal control checklists.

History

Journal

Australian journal of management

Volume

7

Pagination

49-60

Location

London, Eng.

ISSN

0312-8962

eISSN

1327-2020

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

1982, SAGE Publications

Issue

1

Publisher

SAGE Publications

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