Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements

Batul Towfique Hasan, Parmod Chand*, Meiting Lu

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

Recent audit reforms prescribe an all-inclusive approach to materiality decisions including both qualitative and quantitative information. We examine the effect of gender, experience, rule observance attitudes and critical thinking disposition of auditors on their materiality judgements. Our results support the hypothesis that female auditors utilise more qualitative information in assessing materiality judgements compared with their male counterparts. Our findings also demonstrate that auditors with low rule observance attitudes, high critical thinking disposition and increased audit experience are likely to provide a more accurate materiality judgement compared with auditors with high rule observance attitudes, low critical thinking disposition and less experience. The results of the study have implications for policymakers to coordinate with educators to develop ways to reduce differences in judgements of auditors due to variances in critical thinking disposition, audit experience and rule observance attitudes through necessary training and education.

Original languageEnglish
Pages (from-to)188-205
Number of pages18
JournalInternational Journal of Auditing
Volume25
Issue number1
Early online date27 Dec 2020
DOIs
Publication statusPublished - 1 Mar 2021

Keywords

  • audit judgement
  • critical thinking disposition
  • gender
  • materiality
  • rule observance attitudes

Fingerprint

Dive into the research topics of 'Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements'. Together they form a unique fingerprint.

Cite this