Effort and Deliberation: Mitigating Irrelevant Affect in Accounting Judgments
33 Pages Posted: 31 Aug 2007
Date Written: May 2007
Research suggests that affect toward a person can impact human judgment, with inexperienced auditors being more susceptible to affective biases. Research has also found that accountability may improve certain judgments. The current study investigates whether two strategies which induce accountability, effort and deliberation, may effectively mitigate affect (client likeability) in a fraud judgment task. Results of two experiments, with inexperienced auditors and experienced accountants with low task-specific knowledge, indicate that judgments are impacted by client likeability. Furthermore, inducing effortful thought does not effectively eliminate the inclusion of client likeability for individuals who do not possess experiential task knowledge. However, inducing deliberation does effectively mitigate the influence of client likeability in a fraud judgment for inexperienced professionals and accounting professionals with low task specific knowledge.
Keywords: affect, deliberation, fraud judgment
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