Social Psychology Commons^™

An Empirical Analysis Of The Effect Of The Need For Closure On Materiality Thresholds Of Auditors, Cynthia M. Daily

Doctoral Dissertations

The purpose of this study is to identify the strengths of a specific motivator for judgment and decision-making, referred to as “need for closure” and determine how the strength of that motivator affects materiality judgments of auditors.

The extent to which auditors seek and process information prior to forming a judgment can have important consequences in the conduct of an audit. In this regard, psychology researchers have identified a personality characteristic—a motive for judgment and decision making—that influences the decision making process. This motive, referred to as the need for closure, pertains to the desire of individuals to clear …