Discussion of "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?"

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

Kadous and Zhou (2018) investigate experimentally how intrinsic motivation improves auditor judgment in complex audit tasks. In my discussion, I elaborate on my comments from the 2016 CAR Conference. Specifically, I comment in the first part of my discussion on the motivation and contribution of the paper, the underlying theory, the experiment and the results. The second part of my discussion is focused on the broader picture of the paper for which I offer some thoughts based on cross-fertilization of insights from the archival auditing research and I conclude with providing some suggestions for further research.

Original languageEnglish
Pages (from-to)132-138
Number of pages7
JournalContemporary Accounting Research
Volume36
Issue number1
Early online date2019
DOIs
Publication statusPublished - Mar 2019

Keywords

  • PROFESSIONAL SKEPTICISM
  • OPPORTUNITIES
  • PERFORMANCE
  • FUTURE

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