A Note on the Relationship between Age, Experience, Cognitive Styles and Accountants' Decision Confidence

Article Abstract:

This exploratory study has provided some preliminary evidence on the relationship between age, experience, cognitive style and decision confidence. The results obtained indicate that age was not related to accountants' decision confidence. However, experience was found to be negatively correlated with decision confidence: the more experienced the accountant the less decision confidence displayed. Ironically the results suggest that experience may be an important determinant of decision confidence but not in the predicted direction, that is, the more experienced the accountant the higher the decision confidence. The study found a significant correlation between field dependence and decision confidence.

Decision-making, Decision making

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Split-Plot Repeated Measures Design in Internal Control Judgement Research: A Note

Article Abstract:

In recent years, full and fractional factorial experimental designs have proven to be very valuable and popular research tools in internal control judgement research. Researchers in auditors' behavior in internal control evaluations are often interested in conducting research that involves many factors, each with many levels. A split-plot repeated measures design is also useful in internal control judgement research. This design permits the experimenter to carry out multi-factor experiments with a minimum number of subjects.

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Making allowances

Article Abstract:

The results of an audit technique study commissioned by the Auditing Standards Board of the Canadian Institute of Chartered Accountants are discussed. The study, entitled 'The Audit of the Allowance for Credit Losses,' details the flow of the audit from the planning stage to the formation of the auditor's opinion. It also tackles the major risks associated with credit activities.

Credit, Canadian Institute of Chartered Accountants

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