Can multitasking influence professional scepticism?

Autor:	Anis Triki, Martin M. Weisner, Dennis D. Fehrenbacher
Rok vydání:	2020
Předmět:	media_common.quotation_subject Economics Econometrics and Finance (miscellaneous) Mindset Audit Task (project management) Business economics Accounting Human multitasking Construal level theory Set (psychology) Psychology Finance Skepticism media_common Cognitive psychology
Zdroj:	Accounting & Finance. 61:1277-1306
ISSN:	1467-629X 0810-5391
DOI:	10.1111/acfi.12627
Popis:	Motivated by concerns about the adverse effects of multitasking in audit practice and research that highlights the effects of mindset orientation on professional scepticism, we investigate how the performance of tasks consistent with different mindset orientations affects auditors’ professional scepticism in a subsequent, unrelated task. Results show that auditors who first complete a task that requires concrete (abstract) thinking display greater professional scepticism during a subsequent, unrelated task that involves evaluating a narrow and complete set of evidence (a broad and incomplete set of evidence). We discuss the implications for professional scepticism in multitasking environments.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::03140af0f9848d9c9c050d8b30113512 https://doi.org/10.1111/acfi.12627 Zobrazit plný text záznamu Plný text