Discussion of construal instructions and professional skepticism in evaluating complex estimates

• Autores: Michele L. Frank, Vicky B. Hoffman
• Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 46, Nº. 1, 2015, págs. 56-58
• Idioma: inglés
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• Resumen

  • Prior auditing research and PCAOB inspection reports note that auditors have difficulty auditing complex accounting estimates. Rasso (2015) tests whether providing auditors with documentation instructions “based on the precepts of construal-level theory (CLT)” improves auditor effectiveness and skepticism when auditing these types of estimates. In this discussion, we highlight some comments about Rasso’s study from participants at the Accounting, Organizations and Society Conference on Accounting Estimates and share our own perspectives about the study’s conclusions and implications for research and practice