THE INFLUENCE OF EVIDENCE SEQUENCE, COGNITIVE STYLE, AND PERSONALITY ON THE BELIEF REVISION PROCESS

Researches that attempted to examine the effect of evidence order and individual psychological dimensions, consist of cognitive style and personality, on auditors' judgment have never been examined in auditing, especially, in belief-revision context. Present research is first. Present research focused on examining the influence of evidence order, cognitive style, and personality to auditors' judgment. Judgment in this research is defining how the auditor revised his belief based on evidence that was evaluated step-by-step. Experiment method used in this research. Using a case study out of 88 auditors, this research found that: (i) auditors' judgment was affected by order in which audit evidence was evaluated; (ii) when auditors evaluated evidence in reverse order (- - + + vs. + + - -), recency effect occurs. This finding shows that auditors will weight disconfirmation evidence more important than confirmation evidence; (iii) interaction exists between evidence order, cognitive style, and personality to affect auditors' judgment.

KEYWORDS: Judgment, Auditing, Order Effect, Recency Effect, Cognitive Style, Personality, Tolerance for Ambiguity.

Source :  https://trijurnal.lemlit.trisakti.ac.id/index.php/mraai/issue/view/356