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Role of Cognitive Need in Audit Decision Making
Caroline O Ford,
Baylor University
William R Pasewark, Texas Tech University
ABSTRACT. The need for cognition relates to an individual’s desire to engage in and enjoy effortful thinking (Cacioppo and Petty 1982). The purpose of this study is to determine the role of cognitive need in decision making within an audit task. Results indicate that those with a high need for cognition utilize less data, but take longer to make a decision within an audit task. Likewise, those with a low need for cognition collect more data, but spend less time analyzing each item collected. The findings provide a basis for continued investigation of whether the need for cognition is a characteristic of experienced audit professionals and whether recruiters should seek this characteristic in new audit personnel.
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