ABSTRACT
Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevance information weakens the impact of relevant information on audit judgments. Such studies, however, have not considered whether experience moderates the diluting effect of irrelevant information on auditor’s judgment this study reports the results of an experiment in which the effect of irrelevant information on the going concern judgments of less-experienced auditors is compared to the effect of irrelevant information on the going concern judgments of more-experienced auditors.
This experiment involved 56 less-experienced auditors dan 31 more-experienced auditors. The experiment reaffirm that irrelevant information does have a diluting effect on the judgments of less-experienced auditors but provides new evidence that irrelevant information does not have a diluting effect on judgments of more-experienced auditors.
Keywords : Experience, Dilution Effect, Irrelevant, Relevant.
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