Nudging to Improve Financial Auditors’ Behavior: Preliminary Results of an Experimental Study - Archive ouverte HAL Accéder directement au contenu
Chapitre D'ouvrage Année : 2020

Nudging to Improve Financial Auditors’ Behavior: Preliminary Results of an Experimental Study

(1) , (1) , (2) , (1)
1
2

Résumé

This study investigates the impact of adapting Audit Management Information System (AMIS) user interface using nudges on the attentional behavior of auditors during the identification and diagnosis of audit evidence indicative of aggressive financial reporting. Specifically, in this preliminary phase of our multi-step research project, we investigate the visual behaviors of nudged vs. non-nudged auditors during evidence review. We test our predictions using eyetracking, in a controlled experiment where participants are tasked with performing an audit of financial reporting in a AMIS. Results prove that nudged conditions are associated with longer average fixation duration, fixation counts and revisits of accounts with aggressive reports. By identifying the visual attention differences of nudged and non-nudged conditions, we highlight how contextually adapting user interface can draw on nudges to effectively enhance audit performance.
Fichier non déposé

Dates et versions

hal-03763688 , version 1 (29-08-2022)

Identifiants

Citer

Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger, Prince Teye. Nudging to Improve Financial Auditors’ Behavior: Preliminary Results of an Experimental Study. Information Systems and Neuroscience, 43, Springer International Publishing, pp.191-197, 2020, Lecture Notes in Information Systems and Organisation, ⟨10.1007/978-3-030-60073-0_22⟩. ⟨hal-03763688⟩
5 Consultations
0 Téléchargements

Altmetric

Partager

Gmail Facebook Twitter LinkedIn More