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

Batul Hasan, Parmod Chand*, Meiting Lu

*Corresponding author for this work

Research output: Contribution to journalArticle

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 judgments. Our results support the hypothesis that female auditors utilise more qualitative information in assessing materiality judgments compared to 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 judgment compared to 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 judgments of auditors due to variances in critical thinking disposition, audit experience and rule observance attitudes through necessary training and education.
Original languageEnglish
JournalInternational Journal of Auditing
Early online date27 Dec 2020
DOIs
Publication statusE-pub ahead of print - 27 Dec 2020

Keywords

  • Audit judgment
  • materiality
  • gender
  • rule observance attitudes
  • critical thinking disposition

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

Cite this