The Influence of Inspection Findings Emphasis on Auditor Mindsets and Judgments in Audits of Complex Estimates
实验研究检查发现中强调程序执行还是判断质量如何影响审计师心态，进而影响其对复杂估计的判断，发现强调判断会引发审慎心态，使审计师对偏差估计更不认可并发现更多矛盾信息。
ABSTRACT I experimentally study how inspection findings emphasizing procedures performed versus judgment quality influence an auditor’s mindset and, in turn, how that mindset affects judgments. I find judgment (procedure) emphasis deficiencies elicit a (an) deliberative (implemental) mindset. I find deliberative auditors assess a biased estimate as less reasonable than implemental auditors and identify more contradictory information, replicating key findings from Griffith, Hammersley, Kadous, and Young (2015). I do not find evidence that deliberative auditors are overly conservative; they do not judge an unbiased estimate as less reasonable, nor are they less likely to reach a conclusion. Although I find a significant indirect effect of findings emphasis on judgment through mindset, I do not find an overall effect. By measuring mindset, I am able to identify certain auditors who default to a deliberative mindset when auditing an estimate, updating prior findings that suggest auditors generally default to an implemental mindset. JEL Classifications: M40; M41; M42.