Improving Auditors’ Review of Inconsistent Audit Evidence
研究发现采用促进焦点（关注收益和成就）的审计复核者比采用预防焦点（关注损失和安全）的复核者更能发现证据间的不一致，从而提升审计质量。
SYNOPSIS We examine whether adopting a promotion focus while reviewing working papers helps audit reviewers identify more inconsistencies among evidence items relative to reviewers adopting a prevention focus. A promotion focus broadens attention and encourages big picture thinking, whereas a prevention focus has the opposite effect. We expect and find that a promotion focus is a good fit for holistically attending to inconsistencies in evidence sets, improving auditor review. Our second experiment extends the first by investigating whether a promotion focus improves responses to a segmented review structure, but we find no effects of review structure while replicating the effects of promotion focus. Further, in Experiment 2 we do not replicate the initial link in our theoretical judgment process between promotion focus and holistic thinking. Overall, our findings indicate that changing the way reviewers approach their task can improve audit quality and that additional research investigating the mechanism is needed. Data Availability: Data are proprietary and not available for sharing.