Facilitating Judgment Research on Novice Auditors: Academic Perceptions and Auditor Insights into the Work of Novices

50 Pages Posted: 10 Sep 2020

See all articles by K. Kelli Saunders

K. Kelli Saunders

University of Nebraska at Lincoln - School of Accountancy

Marsha B. Keune

University of Dayton

Erin M Hawkins

Clemson University

Date Written: July 29, 2020

Abstract

Recent environmental changes have led to novice auditors performing tasks traditionally performed by experienced auditors. Yet, our knowledge of novice auditor task responsibilities has not been updated, and research exploring novice judgments does not constitute a large subset of published auditor judgment research. This study facilitates meaningful research on novice auditors by first understanding the perceptions of 113 academics about this type of research. Academics report less than optimistic views regarding the publication likelihood of these studies and express concerns about peers’ views on the importance of novice work and justifying novice participants during the review process. We then inform the study of novices by providing evidence from over 100 audit interns and 30 supervisors on the procedures that interns perform. Supervisors report asking interns to perform tasks historically assigned to higher-ranked auditors including reviewing the work of shared services center staff and performing work in higher-risk accounts such as revenue. To address academic concerns regarding appropriate justifications for novice participants, we use the Kinney Three Paragraphs (and more) approach (Kinney, 2019) to provide insight into key decision points in the participant selection process. In these ways, this study aims to facilitate future research on novice auditors.

Suggested Citation

Saunders, K. Kelli and Keune, Marsha B. and Hawkins, Erin M, Facilitating Judgment Research on Novice Auditors: Academic Perceptions and Auditor Insights into the Work of Novices (July 29, 2020). Available at SSRN: https://ssrn.com/abstract=3663514 or http://dx.doi.org/10.2139/ssrn.3663514

K. Kelli Saunders (Contact Author)

University of Nebraska at Lincoln - School of Accountancy ( email )

307 College of Business Administration
Lincoln, NE 68588-0488
United States

Marsha B. Keune

University of Dayton ( email )

Dayton, OH 45469
United States

Erin M Hawkins

Clemson University ( email )

Clemson, SC 29634
United States

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