Effort and Deliberation: Mitigating Irrelevant Affect in Accounting Judgments

33 Pages Posted: 31 Aug 2007

See all articles by Brad A. Schafer

Brad A. Schafer

University of South Florida - School of Accountancy

Jennifer Kahle Schafer

Kennesaw State University - Michael J. Coles College of Business

Date Written: May 2007

Abstract

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

Suggested Citation

Schafer, Brad A. and Schafer, Jennifer Kahle, Effort and Deliberation: Mitigating Irrelevant Affect in Accounting Judgments (May 2007). Available at SSRN: https://ssrn.com/abstract=1010765 or http://dx.doi.org/10.2139/ssrn.1010765

Brad A. Schafer (Contact Author)

University of South Florida - School of Accountancy ( email )

4202 E. Fowler Avenue, BSN 3403
Tampa, FL 33620-5500
United States

Jennifer Kahle Schafer

Kennesaw State University - Michael J. Coles College of Business ( email )

1000 Chastain Road
Kennesaw, GA 30144
United States

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