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

Stephanie Bryant
University of South Florida

Uday Murthy
University of South Florida

Patrick Wheeler
University of Missouri - Columbia

Abstract: We investigate the impact of cognitive style and feedback type on auditors’ ability to categorize evidence using structured internal control questionnaire search-aids. As predicted, search-aid design affected evidence collection. Participants were more successful at identifying cues that had matching search-aid items than cues that did not. Contrary to expectations, cognitive style did not affect evidence collection. However, as expected, while cognitive style feedback alone impaired performance, when combined with outcome feedback it yielded positive performance improvements.

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