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| Author: | Bierstaker, J. L. Wright, S. |
| Title: | A Research Note concerning Practical Problem-Solving Ability as a Predictor of Performance in Auditing Tasks |
| Journal: | Behavioral Research in Accounting
2001 : VOL. 13, p. 49-62 |
| Index terms: | PROBLEM SOLVING AUDITING ACCOUNTING |
| Language: | eng |
| Abstract: | The purpose of this study is to investigate if "practical" problem-solving ability (PPSA) predicts performance on two important auditing tasks, internal-control-evaluation and analytical procedures. Participants in this study (66 auditors and 78 accounting students) assessed vignettes of real-world financial problems and provided solutions to these problems. Participants also solved an analytical procedures and internal-control-evaluation task. The results suggest that PPSA was useful in predicting the performance of both accounting students and experienced auditors on both analytical procedures and internal-control evaluation. This is the first accounting study to examine PPSA. Practically, results suggest it may be important to attract students with high PPSA into the accounting profession. |
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