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- W3169410759 abstract "We examine the nature of motivated reasoning and the characteristics of auditors who successfully inhibit it. We find that most auditors initially inhibit motivated reasoning, identifying an unreasonable management preference, but many do not persistently inhibit motivated reasoning, judging that same preference’s recording as acceptable, suggesting most auditors are initially uninfluenced by management’s preferences—as auditors insist—but ultimately influenced—as skeptics allege. Auditors with higher cognitive ability more persistently inhibit motivated reasoning, but only when deploying targeted cognitive effort to do so. Generally, higher emotional stability and extroversion (agreeableness) levels also positively (negatively) correlate with persistently inhibiting motivated reasoning, as does dispositional fear of negative evaluation. Neither auditors’ conscientiousness nor indecisiveness affect motivated reasoning inhibition and, counterintuitively, professional identification negatively correlates with it. Given audit practitioners’ and regulators’ stated concern for management’s influence over auditors’ judgments, our study offers insights about the auditors better able to guard against it." @default.
- W3169410759 created "2021-06-22" @default.
- W3169410759 creator A5033533330 @default.
- W3169410759 creator A5056483442 @default.
- W3169410759 creator A5088122167 @default.
- W3169410759 date "2021-01-01" @default.
- W3169410759 modified "2023-10-16" @default.
- W3169410759 title "Resisting Management Influence: Auditor Characteristics that Inhibit Motivated Reasoning" @default.
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- W3169410759 doi "https://doi.org/10.2139/ssrn.3818218" @default.
- W3169410759 hasPublicationYear "2021" @default.