Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment

IF 2 4区管理学 Q2 BUSINESS, FINANCE Accounting and Business Research Pub Date : 2024-07-04 DOI:10.1080/00014788.2024.2364215

Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger, Prince Teye

引用次数: 0

Abstract

This article studies whether nudges – that is, gentle alterations of people’s behaviour – increase audit quality. Although the utility of nudges is well-established in behavioural sciences, their a...

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通过暗示提高审计师的专业怀疑态度：眼球跟踪实验

本文研究了 "暗示"--即温和地改变人们的行为--是否会提高审计质量。尽管 "暗示 "在行为科学中的效用已得到证实，但其对审计质量的影响仍有待进一步研究。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.