Prompting Auditors' Intrinsic Motivation Improves Skepticism

摘要: Despite a lack of evidence and theory about specific mechanisms, intrinsic motivation is generally thought to be associated with increased performance on variety tasks. We develop in this important area test whether prompting auditors’ can solve critical problem financial reporting — insufficient auditor skepticism management estimates. find that enhances by improving information processing strategies: prompted auditors attend broader set information, process at deeper level, request more relevant additional evidence. Supplemental analyses show improve decision effectiveness without sacrificing efficiency improved comes mainly from their use cues require higher levels processing. In sum, we causes engage complex cognition facilitates reports.