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An International Meeting of American Accounting
Association
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The Impact of Auditory and Visual Information on the Working Memory Capacity and Elaboration Process of a Workpaper Reviewer |
Billy E. Brewster
University of Illinois - Urbana/Champaign
Joel Pike
Universityof Illinois - Urbana/Champaign
Abstract: This study examines the effects of auditory and visual (AV) cues, resulting from interactive workpaper review procedures, on the working memory capacity and elaboration process of a workpaper reviewer. The working memory consists of both an auditory and a visual track, and Cognitive Load Theory indicates that utilizing both of these tracks can increase the working memory capacity of an individual. Additional conditions examine how AV cues interact with information valence to determine if auditors process negative and positive information differently depending on the communication method. Our results suggest that under certain conditions, a review process with auditory and visual cues can increase the working memory of the reviewer as well as influence the extent of elaboration procedures. We also find that the expanded working memory, resulting from an AV communicated message, can increase the reviewer’s ability to engage in more complex elaboration procedures.