Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior

Due to the nature of the audit work, auditors are faced with various forms of providing information that have the necessary power to influence the auditor's judgment due to rationality. Therefore, the purpose of this study is to investigate the effect of information presentation form on the quality of auditors 'judgment and to consider professional skepticism and experience to reduce the effect of information presentation form on the quality of auditors' judgment.

The required data were collected through a questionnaire by designing three scenarios in three stages for a group. In the first stage, the information was presented in the form of text, in the second stage, the information was presented in the form of tabular numbers and in the third stage, the information was presented in the form of graphic forms using an integrated reporting system. In this situation, only 66 questionnaires were completed by individuals who were present in all three stages and were tested as the final statistical sample of the research. In order to test the research hypotheses, Wilcoxon, Mann-Vinty test, structural equation modeling and parabolic regression were used.

The findings show that auditors are affected by the way information is presented. In addition to the subscales of knowledge search, interruption in judgment, the questioning mind in the variable of professional skepticism reduces the effect of the form of information presentation on the quality of auditors' judgment. Finally, experience has a curvilinear effect on the standard deviation of judgment.

When information is presented to auditors with different appearance frameworks and designs, it affects their judgment and the skepticism of the auditor's profession is beneficial in reducing the effect of information presentation on the quality of judgment. In addition, the average experience of auditors has more advantages in reducing the effect of the form of information presentation on the quality of auditors' judgment than low experience and high experience.

Contribution: 

Providing evidence that auditors's judgment is influenced by factors that affect the quality of judgment by influencing the individual's attention will lead to a less attentive attitude in the field of audit judgment. In addition, identifying the behavior of the components of experience and professional skepticism in the form of information presentation as mitigating factors can be useful.