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27 octobre 2020
- handle: 10670/1.gkif43
- hal: hal-03763688
- doi: 10.1007/978-3-030-60073-0_22
Ce document est lié à :
info:eu-repo/semantics/altIdentifier/doi/10.1007/978-3-030-60073-0_22
Mots-clés
Eye-tracking Behavioral auditing NudgesSujets proches
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Jean-François Gajewski et al., « Nudging to Improve Financial Auditors’ Behavior: Preliminary Results of an Experimental Study », HAL-SHS : économie et finance, ID : 10.1007/978-3-030-60073-0_22
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Résumé
This study investigates the impact of adapting Audit ManagementInformation System (AMIS) user interface using nudges on the attentional behaviorof auditors during the identification and diagnosis of audit evidence indicativeof aggressive financial reporting. Specifically, in this preliminary phase of ourmulti-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 performingan audit of financial reporting in a AMIS. Results prove that nudged conditionsare associated with longer average fixation duration, fixation counts and revisits ofaccounts with aggressive reports. By identifying the visual attention differencesof nudged and non-nudged conditions, we highlight how contextually adaptinguser interface can draw on nudges to effectively enhance audit performance.