A research note on the effects of gender and task complexity on audit judgment
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A research note on the effects of gender and task complexity on audit judgment. Chnung and Monroe Discussant: Colin Onita. Premise. Judgment quality is influenced by Gender differences Task complexity Interaction. Theoretical Background. Literature base

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A research note on the effects of gender and task complexity on audit judgment

A research note on the effects of gender and task complexity on audit judgment

Chnung and Monroe

Discussant: Colin Onita


Premise
Premise on audit judgment

  • Judgment quality is influenced by

    • Gender differences

    • Task complexity

    • Interaction


Theoretical background
Theoretical Background on audit judgment

  • Literature base

    • Multiple variables – complex results

      • Gender, employee classification, media richness, motor skills, etc.

      • Different measurements – psychology, JDM, gerontology

      • Mixed results

      • Confirmatory bias


Measures
Measures on audit judgment

  • Operationalization of Gender – Dummy coding – 0/1

  • Gender – categorical scale

  • Outcome – ordinal/interval – Likert scale

  • Why not use logistic regression?

  • Cross-tabulation is not most appropriate for interactions


Interpretation of results
Interpretation of results on audit judgment