An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Tamara Ann Crook
Florida State University

Abstract: The purpose of this exploratory study is to investigate performance differences between diagnostic and predictive audit tasks generally performed during analytical procedures. Using concurrent verbal protocol analysis, this paper draws on both the auditing and psychology literatures, and performs a within subject comparison of the cognitive elements of decision processes performed in each task. The findings parallel prior research, and support the notion that both tasks require equivalent decision elements, but the findings also add to our knowledge by identifying differences in key decision elements. The study offers possible explanations for decision element differences and suggests implications for further research.

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