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Auditor evidence evaluation: expert systems as credible sources

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Abstract:

Seventy-four experienced auditors from four Big-6 public accounting firms participated in a study of the effect of expert system use by subordinate auditors on superiors' decisions. Superiors were provided with information about a subordinate's decision and were told that the subordinate had or had not used an expert system. Superiors reported higher belief likelihoods and agreed more frequently with conclusions provided by subordinates who were expert system users, even when those conclusions were wrong. However, superiors' confidence in their own decisions was not affected by subordinate's use of an expert system.

Document Type: Research Article

DOI: https://doi.org/10.1080/014492996120364

Publication date: 1996-01-01

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