Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies

24 Pages Posted: 30 Nov 2023 Last revised: 26 Dec 2023

See all articles by Sanaz Aghazadeh

Sanaz Aghazadeh

Louisiana State University

Kris Hoang

University of Alabama - Culverhouse College of Commerce & Business Administration

Christine J. Nolder

Suffolk University

Date Written: November 15, 2023

Abstract

Audit firms are undertaking tremendous efforts to improve auditors’ work attitudes as one approach to tackling talent shortages. We present an auditors’ work attitudes framework to help practitioners identify relevant research from auditor judgment and decision-making (JDM) studies and to translate these findings for application to practice. Practitioners might overlook auditor JDM research because it tends to focus on individual auditor tasks and performance outcomes rather than firm-wide practices. Nonetheless, it may serve as a relevant source of evidence to inform firms’ strategies. We use illustrative examples of auditor JDM studies to demonstrate how firms can apply our auditors’ work attitudes framework to firm initiatives, such as employee surveys and audit work designs. Our framework also helps researchers identify gaps in scholarly work on auditors’ work attitudes.

Keywords: auditor attitudes; auditor judgment and decision-making; audit firms; organizational behavior

Suggested Citation

Aghazadeh, Sanaz and Hoang, Kris and Nolder, Christine J., Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies (November 15, 2023). Available at SSRN: https://ssrn.com/abstract=4635052 or http://dx.doi.org/10.2139/ssrn.4635052

Sanaz Aghazadeh

Louisiana State University ( email )

Business Education Complex
Baton Rouge, LA LA 70803
United States
2255786699 (Phone)

Kris Hoang

University of Alabama - Culverhouse College of Commerce & Business Administration ( email )

Culverhouse College of Business
Tuscaloosa, AL 35487-0223
United States

Christine J. Nolder (Contact Author)

Suffolk University ( email )

Boston, MA 02108
United States

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