Business Commons^™

Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell

Accounting Faculty Publications

Although there has been considerable research on audit judgment processes and structures, one area that has received little attention is auditor judgment confidence. Determining the nature of confidence attainment has direct implications for audit practice, particularly regarding the timing of evidence evaluation leading to final judgments. The present study extends the early work of Pincus (1991) and is the first to provide direct evidence in support of the process view of audit judgment confidence.