Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets
通过实验发现，高检查风险下，被引导持有固定心态的审计师会减少对数据分析的依赖，而持有成长心态的审计师则会增加依赖，这对审计实务和监管有启示。
ABSTRACT Audit firms have invested significantly in data analytics (DA). However, evidence shows that auditors are often reluctant to rely on DA. A major auditor concern is that inspectors will second-guess the audit evidence gathered using DA. Drawing on psychology research, we examine how the effect of inspection risk on auditors' reliance on DA is moderated by a fixed mindset (a belief that one's ability is fixed) versus a growth mindset (a belief that one's ability is malleable). In an experiment with Big 4 auditors as participants, we find that, relative to low inspection risk, high inspection risk reduces auditors' reliance on DA when auditors are prompted to adopt a fixed mindset but increases it when auditors are prompted to adopt a growth mindset. Our findings contribute to auditing literature on DA, inspection risk, and mindsets, and have implications for auditors, audit firms, and regulators.