Evaluation the impact of framing and prior expectation on the selection of audit evidence by  independent auditors and novice.

arabpour, hosein; khodamipour, ahmad; porheidari, omid

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year 13, Issue 51 (2021)

fa 2021, 13(51): 77-94

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Evaluation the impact of framing and prior expectation on the selection of audit evidence by independent auditors and novice.

Hosein Arabpour

, Ahmad Khodamipour ^*

¹, Omid Porheidari

Abstract: (2482 Views)

As a result of wordwide audit scandals, regulatory agencies place particular emphasis on selecting audit evidence as one of the top five audit areas.This study examines the evidence-selection strategy between independent auditos and accounting students in a going concern task with both framing factors and prior expectation. The purpose of this study is quasi-laboratory and field research . In temrs of nature of data and methods of research analysis is qualitative and deals with qualitive data.The data of this study were desined through a questionnaire and provided information about the company conditions. For this purpose, based on two framing models, viable and failure and two prior expectation models, strong and weak financial ratios; four models of questionnaires were prepared and provided to independent auditors and students.The findings of this study showed that auditors exhibit “ disconfirmatory” behavior when they recive any negative signals and are skeptical about the future of the company. The analysis of the results shows that students have confirmatory behavior due to their low experience and no concern about the consequences of inaccurate reporting. These results can help to strengthen theorical knowledge in the audit literature

Article number: 4

Keywords: Auditing management, Framing, Prior expectation, auditing

Full-Text [PDF 412 kb] (111 Downloads)

Type of Study: Research | Subject: Special

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arabpour H, khodamipour A, porheidari O. Evaluation the impact of framing and prior expectation on the selection of audit evidence by independent auditors and novice.. fa 2021; 13 (51) : 4
URL: http://qfaj.mobarakeh.iau.ir/article-1-2010-en.html

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