Interdisciplinary study about auditors' judgment

Researchers at the Department of Accounting, Auditing and Law are doing a study to get a better understanding of auditors' judgment. In relation to this, they are inviting master students in accounting and auditing to participate in the study.

15.04.2013 - Shreya Nagothu

The researchers from NHH are cooperating with researchers at the Faculty of Psychology at the University of Bergen.

A Survey of the personal factors of auditing students

The study will do a survey of the personal factors or different types of personal attributes of auditing students. The focus will be on the end results at the group level.

The first part of the study consists of a personality test. The test is distributed to the students after lectures. Some students will participate in further testing at the University of Bergen. This includes cognitive testing, behavioral and strategic choices, ability of attention and simulation of decision-making processes.

Hopes for more participation by students

PhD Candidate Carmen Olsen is in charge of the project, along with her supervisor, Professor Iris Stuart. The purpose of the study, according to Olsen, is to create an increased understanding of what kind of personal factors that could have an effect on auditors' judgment.

- The findings might be useful for auditing companies and their HR-activities. It could also be helpful in improving training programs for future auditors, says Olsen.

Olsen hopes that as many auditing and accounting students as possible has the opportunity to answer the personality test. She is also looking for 10-20 students who can participate in the further testing at the University of Bergen.