search query: @author O'Donnell, E. / total: 6
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| Author: | O'Donnell, E. |
| Title: | Measuring cognitive effort during analytical review: A process-tracing framework with experimental results |
| Journal: | Auditing: A Journal of Practice and Theory
1996 : VOL. 15:SUPPL., p. 100-110 |
| Index terms: | ANALYTICAL REVIEW EXPERIENCE AUDITING DECISION MAKING MEASUREMENT |
| Language: | eng |
| Abstract: | This paper develops a methodology for measuring the cognitive efforts auditors use in decision making, and use that methodology to investigate the relationship between effort and auditor experience. Auditors performed analytical review in a laboratory experiment. Time spent examining changes in account balances provided relative measures of cognitive effort. Auditors with more task-specific experience used less cognitive effort while performing analytical procedures but general audit experience had no effect on cognitive effort. Auditor effort can be measured in a laboratory setting without sacrificing procedural realism. |
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