| 000 | 02179nab a2200229 a 4500 | ||
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| 999 |
_c199371 _d199371 |
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| 003 | OSt | ||
| 005 | 20200226102014.0 | ||
| 008 | 191216s20162014XXU||||| |||| 00| 0 eng d | ||
| 040 |
_aCO-BoUGC _cCO-BoUGC |
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| 100 | 1 |
_aCommerford, Benjamin P. _9177553 |
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| 245 | 1 | 0 |
_aAuditor information foraging behavior _cBenjamin P. Commerford, Richard C. Hatfield, Richard W. Houston & Curtis Mullis |
| 300 | _aPáginas 145 a la 160 | ||
| 520 | 3 | _aIn this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful effects of foraging. Information Foraging Theory explains how, while navigating an information environment, individuals learn to acquire information through personally experiencing the costs incurred and the values obtained from information. Consistent with the theory, we find that auditors react to the immediately felt costs of information collection (e.g., time and effort) at the expense of a more global consideration of information value (i.e., auditors collect lower-quality audit evidence). However, foraging behavior is moderated by removing the personal cost to the individual auditor (identifying audit evidence for another member of the audit team to collect), further demonstrating that these personally felt costs influence auditor choices in a way that reduces the quality of information collected. We contribute to the literature by demonstrating how information foraging can influence evidence quality and, thus, audit quality, and how a slight alteration of audit methodology can mitigate this behavior. | |
| 650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
| 650 | 2 | 4 |
_aAuditoría _vPublicaciones seriadas _9177554 |
| 650 | 2 | 4 |
_9176633 _aInformación financiera _vPublicaciones seriadas |
| 700 | 1 |
_aHatfield, Richard C. _9176455 |
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| 700 | 1 |
_aHouston, Richard W. _9176456 |
|
| 700 | 1 |
_aMullis, Curtis _9177555 |
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| 773 | 0 |
_082265 _9377623 _aThe accounting review 2017 V.92 No.4 (Jul) _o0000002032283 _x0001-4826 (papel) _h16 páginas _nIncluye tablas, figuras y referencias bibliográficas |
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| 942 |
_2ddc _cART |
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