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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Publisia: Jurnal Ilmu Administrasi Publik ACCOUNTABILITY Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen AdBispreneur Journal of Environment and Sustainability Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Social Science and Business Journal of Humanities and Social Studies Jurnal Manajemen Bisnis Indonesia Accounting Journal International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Syntax Transformation International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Indonesian Journal of Innovation Studies International Journal of Science and Society (IJSOC) Jurnal Locus Penelitian dan Pengabdian Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Journal of Economics and Management Scienties Relasi : Jurnal Ekonomi
Agus Fredy Maradona
Universitas Pendidikan Nasional
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Journal : ACCOUNTABILITY

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A QUALITATIVE EXPLORATION OF HEURISTICS AND COGNITIVE BIASES IN AUDITOR JUDGEMENTS Maradona, Agus Fredy
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.30634.9.2.2020.94-112

Abstract

Professional judgement is inherent in financial statement audits because various methods, techniques, or approaches prescribed in auditing standards do not provide auditors with detailed guidance or specific audit criteria. While auditors are expected to exercise their judgements based on careful reasoning, there is a possibility that they do not always follow such an approach and instead make their judgements using heuristics. This study aims to penetrate and reveal whether there are cognitive biases in the judgements of auditors and what heuristics lead to these biases. This study employs a qualitative research design and uses ethnomethodology as a research approach. Data were collected using in-depth semi-structured interviews with 15 auditors who were either partners, managers, seniors, or juniors at a public accounting firm. Using the heuristic-bias framework as a theoretical lens and based on an analysis involving data condensation, data display, and conclusion drawing and verification, this study identifies five types of biases that auditors can experience: jumping to conclusions, groupthink, representativeness, availability, and anchoring biases. The results of this study present practical implications for auditors, accounting professional associations, public accounting firms, and academic institutions. That is, the findings provide insights for formulating strategies aimed at raising auditors’ awareness about possible systematic errors, or biases, in professional judgements when auditors rely on heuristics as a simplifying judgement-making strategy.
Co-Authors Adi Kurniawan Anjasyadeva, Gede Bagus Rahadhe Astuti, Ni Luh Gde Sulastri Diva Astuty, Ni Made Ria Kurniasih Dewi, Nyoman Ayu Nidya Larasati Gede Sri Darma Gede Wisnu Saputra GRAHITA CHANDRARIN Helmi Zus Rizal Hendhana, Sandra I Gede Ari Wahyudi I Gusti Putu Aditya Kusuma I Kadek Arya Wibawa I Made Rai Nurcahya Widhiantara Suyasa I Nyoman Gede Agus Jaya Saputra Ida Ayu Oka Martini Irvan Khairil Solin Kade Yuja Krisna Winasta Kadek Nita Puri Rahayu Luh Putu Mahyuni Mahyuni, Luh Putu Ni Made Henna Juli Astuti Ni Putu Rossica Sari Piliana, Ni Putu Christina Prabawati, Ni Putu Sinta Pradnyamitha, Desak Putu Purba, Kezia Christina Yeshua Puspitayani, Luh Mega Sayang Putera, Made Pranata Wibawa Ade Putri, Kadek Winda Pardana Putu Ayuni Kartika Putri Suardana Putu Rahayu Suandewi Sari, Ni Luh Sri Rahayu Puspita Suciningsih, Made Rita Suryawan, Made Agus SUTRISNO Tjokorda Gde Agung Wijaya Kesuma Suryawan Widiani, I Gusti Agung Ayu Dewi Wiraguna, I Gusti Agung Wulandewi, Ni Made Pradnya Manik yuliaratih, kadek ayu silvia