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| Author: | Fuller, L.R. Kaplan, S.E. |
| Title: | A note about the effect of auditor cognitive style on task performance |
| Journal: | Behavioral Research in Accounting
2004 : VOL. 16, p. 131-143 |
| Index terms: | Auditors Behavioural accounting Task performance |
| Language: | eng |
| Abstract: | Previous research documents variation among auditors (hereafter as: aud. / auds.) in terms of their cognitive style. Building upon the work of Chan (1996), this paper examines the role of "cognitive misfit" on aud. task performance. Cognitive misfit is a lack of fit btw. a person's cognitive style and task characteristics (here as: chars.) Participating auds. were required to perform two judgment tasks and complete a cognitive style questionnaire. Tests for an interactive task performance effect btw. task type and aud. cognitive chars. were performed. As expected, aud. cognitive style significantly interacts with the task type. Analytic auds. performed better on the analytic task than the intuitive task. Likewise, intuitive auds. performed better on the intuitive task than on the analytic task. |
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