Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego
Spectacular financial reporting scandals of last years (cases of Enron, WorldCom, Parmalat and others) are usually attributed to conscious actions of auditors. When analyzing the reasons of audit failures scholars point at the lack of independence of auditors, who act against professional ethics a...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2013-09-01
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| Series: | Problemy Zarządzania |
| Subjects: | |
| Online Access: | https://pz.wz.uw.edu.pl/resources/html/article/details?id=166724 |
| _version_ | 1828110760502362112 |
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| author | Aleksandra Wąsowska |
| author_facet | Aleksandra Wąsowska |
| author_sort | Aleksandra Wąsowska |
| collection | DOAJ |
| description | Spectacular financial reporting scandals of last years (cases of Enron, WorldCom, Parmalat and others) are
usually attributed to conscious actions of auditors. When analyzing the reasons of audit failures scholars
point at the lack of independence of auditors, who act against professional ethics and issue opinions
which are in line with the expectations of the clients. Psychological studies suggest however, that the
main reasons of audit failures are not negligence or conscious corruption, but cognitive biases. The article
presents the main cognitive limitations which affect judgment and decision-making process of auditors:
heuristics (availability, representativeness and anchoring), overconfidence, escalation of commitment and
motivated reasoning. We present structural characteristics which make the auditing industry prone to
cognitive biases. We also discuss possible measures aimed at reducing the number of audit failures. |
| first_indexed | 2024-04-11T11:23:17Z |
| format | Article |
| id | doaj.art-f53109c8ff28408693e627d78c89d008 |
| institution | Directory Open Access Journal |
| issn | 1644-9584 2300-8792 |
| language | English |
| last_indexed | 2024-04-11T11:23:17Z |
| publishDate | 2013-09-01 |
| publisher | Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego |
| record_format | Article |
| series | Problemy Zarządzania |
| spelling | doaj.art-f53109c8ff28408693e627d78c89d0082022-12-22T04:26:40ZengWydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu WarszawskiegoProblemy Zarządzania1644-95842300-87922013-09-0111nr 3 (43)189202DOI:10.7172/1644-9584.43.12Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznegoAleksandra Wąsowska0Wydział Zarządzania, Uniwersytet WarszawskiSpectacular financial reporting scandals of last years (cases of Enron, WorldCom, Parmalat and others) are usually attributed to conscious actions of auditors. When analyzing the reasons of audit failures scholars point at the lack of independence of auditors, who act against professional ethics and issue opinions which are in line with the expectations of the clients. Psychological studies suggest however, that the main reasons of audit failures are not negligence or conscious corruption, but cognitive biases. The article presents the main cognitive limitations which affect judgment and decision-making process of auditors: heuristics (availability, representativeness and anchoring), overconfidence, escalation of commitment and motivated reasoning. We present structural characteristics which make the auditing industry prone to cognitive biases. We also discuss possible measures aimed at reducing the number of audit failures.https://pz.wz.uw.edu.pl/resources/html/article/details?id=166724auditjudgmentsdecision-makingheuristicscognitive biases |
| spellingShingle | Aleksandra Wąsowska Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego Problemy Zarządzania audit judgments decision-making heuristics cognitive biases |
| title | Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego |
| title_full | Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego |
| title_fullStr | Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego |
| title_full_unstemmed | Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego |
| title_short | Heurystyki i błędy poznawcze jako źródło niepowodzeń audytu zewnętrznego |
| title_sort | heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego |
| topic | audit judgments decision-making heuristics cognitive biases |
| url | https://pz.wz.uw.edu.pl/resources/html/article/details?id=166724 |
| work_keys_str_mv | AT aleksandrawasowska heurystykiibłedypoznawczejakozrodłoniepowodzenaudytuzewnetrznego |