Michael L. Roberts
The University of Alabama
Jane Dillard-Eggers
Belmont University
Abstract: Using extensive knowledge measures suggested by Cognitive Task Analysis, we test an alternative hypothesis for previous research findings that auditors need experience (i.e., practice and certain kinds of feedback) to acquire procedural knowledge to identify causes of variations between expected and actual financial ratios. We trace improvement in knowledge previously identified as procedural to passive instruction rather than to experience. These findings demonstrate conditions under which audit procedural knowledge develops and the usefulness of more comprehensive knowledge tests than have previously been employed in accounting judgment/decision making research for identifying specific effects of knowledge differences in judgment tasks.
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