The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment
实验发现，无关信息会稀释审计高级人员的持续经营判断，但对审计经理和合伙人没有稀释效应，说明经验可以减轻无关信息的不利影响。
Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevant information weakens the impact of relevant information on auditors' judgments. Such studies, however, have not considered whether experience moderates the diluting effect of irrelevant information on auditors' judgments. This study reports the results of an experiment in which the effect of irrelevant information on the going-concern judgments of less-experienced auditors—audit seniors—is compared to the effect of irrelevant information on the going-concern judgments of more-experienced auditors—audit managers and partners. The experiment reaffirms that irrelevant information does have a diluting effect on the judgments of audit seniors but provides new evidence that irrelevant information does not have a diluting effect on the judgments of audit managers and partners.