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首页> 外文学位 >AUDITORS' INFORMATION SEARCH AND EVALUATION IN HYPOTHESIS-TESTING: POSITIVITY, EXTREMITY, PSEUDODIAGNOSTICITY AND CONFIRMATION EFFECTS.
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AUDITORS' INFORMATION SEARCH AND EVALUATION IN HYPOTHESIS-TESTING: POSITIVITY, EXTREMITY, PSEUDODIAGNOSTICITY AND CONFIRMATION EFFECTS.

机译：假设检验中审计员的信息搜索和评估：正性，极端性，假诊断性和确认效果。

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摘要

This study examined in an analytical procedures context, how auditors search for information and how they evaluate the acquired information in the course of hypothesis-testing. In the information search phase, auditors' preferences in their choice of questions were examined to determine if they exhibited positivity and/or extremity. In the subsequent information evaluation phase, after receiving answers to the questions, auditors' probability judgments of the validity of their inherited (or null) hypothesis were analyzed. This was to determine if they were pseudodiagnostic in the evaluation of their inherited hypothesis, that is, whether they ignored the probability of the datum given their alternative hypothesis in arriving at a probability judgment of the validity of their inherited hypothesis. It was postulated that the combination of extremity in information search and pseudodiagnosticity in information evaluation would lead to confirmation effects in hypothesis-testing.; Auditors from the Big Six international accounting firms were given a short case of a company where one of two error hypotheses was responsible for fluctuations in the financial statement data. They were then given four questions and asked to indicate their preferences among the four questions in order to test for one of the two error hypotheses, which became their inherited hypothesis. Subsequently, they were given either a "yes" or a "no" answer to each of those questions and asked to indicate their judgments of the probability of the validity of their inherited hypothesis given each answer.; The results of this study indicate that in the information search phase, auditors preferred the positive and extreme question. In the information evaluation phase, as predicted by the pseudodiagnosticity hypothesis, auditors overestimated the probability of the validity of their inherited hypothesis when they received a "yes" answer to the positive and extreme question. This "yes" answer to the positive and extreme question supported their inherited hypothesis. The cumulative effect of the results from both phases of the study indicate that auditors have a tendency to confirm their inherited hypothesis. This result is contrary to the conclusions of previous auditing studies.
机译：这项研究在分析程序的背景下检查了审计员如何在假设检验过程中搜索信息以及如何评估所获取的信息。在信息搜索阶段，检查审核员在选择问题时的偏好，以确定他们是否表现出积极和/或极端。在随后的信息评估阶段，在收到问题的答案后，分析了审计师对其继承（或无效）假设有效性的概率判断。这是为了确定他们在评估其继承的假设时是否为假诊断，也就是说，在给出其替代假设的概率判断时，他们是否忽略了基准的概率。据推测，信息搜索中的极端性和信息评估中的假诊断性的结合将导致假设检验中的确认作用。六大国际会计师事务所的审计师得到了一家公司的简短案例，该公司的两个错误假设之一是造成财务报表数据波动的原因。然后给他们四个问题，并要求他们在四个问题中表明自己的偏爱，以检验两个错误假设之一，这成为了他们的继承假设。随后，对这些问题中的每一个给出“是”或“否”的答案，并要求他们对给出的每个答案的遗传假设的有效性概率作出判断。这项研究的结果表明，在信息搜索阶段，审计师倾向于正面和极端的问题。正如假诊断假设所预测的那样，在信息评估阶段，审计师在收到肯定和极端问题的“是”答案时，高估了其遗传假设有效性的可能性。对积极和极端问题的“是”回答支持他们的继承假设。研究的两个阶段所产生的结果的累积效应表明，审计师倾向于确认其继承的假设。该结果与先前的审计研究结论相反。

著录项

  • 作者

    CHOO, TECKMIN.;

  • 作者单位

    UNIVERSITY OF PITTSBURGH.;

  • 授予单位 UNIVERSITY OF PITTSBURGH.;
  • 学科 Business Administration Accounting.
  • 学位 PH.D.
  • 年度 1993
  • 页码 167 p.
  • 总页数 167
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;
  • 关键词

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