The lingering effects of multi-tasking on auditors' judgment quality

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dc.contributorHouston, Richard W.
dc.contributorParsons, Linda M.
dc.contributorCampbell, Kim Sydow
dc.contributorPerry, Marcus B.
dc.contributor.advisorHatfield, Richard C.
dc.contributor.authorMullis, Curtis
dc.contributor.otherUniversity of Alabama Tuscaloosa
dc.date.accessioned2017-04-26T14:23:02Z
dc.date.available2017-04-26T14:23:02Z
dc.date.issued2015
dc.descriptionElectronic Thesis or Dissertationen_US
dc.description.abstractAuditors must frequently multi-task in order to complete audit tasks efficiently, but the potential negative impact of multi-tasking on auditors' judgment quality is poorly understood. In this study, I address this issue and provide evidence that multi-tasking depletes auditors' ability to maintain cognitive focus, resulting in an impaired ability to identify seeded errors, particularly conceptual errors, during a subsequent workpaper review task. Importantly, this negative consequence is mitigated when auditors are exposed to an intervention based on a theoretical countermeasure (positive affect) designed to replenish decision makers' self-control resources. Given that multi-tasking is a pervasive feature of the current audit environment, and that depletion is expected to influence other complex audit tasks, these findings have direct implications for audit practice. Beyond identifying multi-tasking as a cause of impaired performance in auditing, this study's results provide initial evidence that such negative effects can be mitigated, resulting in improved judgment quality and, by extension, improved financial statement quality.en_US
dc.format.extent139 p.
dc.format.mediumelectronic
dc.format.mimetypeapplication/pdf
dc.identifier.otheru0015_0000001_0001911
dc.identifier.otherMullis_alatus_0004D_12240
dc.identifier.urihttp://ir.ua.edu/handle/123456789/2988
dc.languageEnglish
dc.language.isoen_US
dc.publisherUniversity of Alabama Libraries
dc.relation.hasversionborn digital
dc.relation.ispartofThe University of Alabama Electronic Theses and Dissertations
dc.relation.ispartofThe University of Alabama Libraries Digital Collections
dc.rightsAll rights reserved by the author unless otherwise indicated.en_US
dc.subjectAccounting
dc.subjectPsychology
dc.titleThe lingering effects of multi-tasking on auditors' judgment qualityen_US
dc.typethesis
dc.typetext
etdms.degree.departmentUniversity of Alabama. Culverhouse School of Accountancy
etdms.degree.disciplineAccounting
etdms.degree.grantorThe University of Alabama
etdms.degree.leveldoctoral
etdms.degree.namePh.D.

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