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Article: Auditors' overconfidence in predicting the technical knowledge of superiors and subordinates

TitleAuditors' overconfidence in predicting the technical knowledge of superiors and subordinates
Authors
KeywordsAuditor rank
Overconfidence
Technical knowledge
Issue Date2011
PublisherAmerican Accounting Association. The Journal's web site is located at http://aaapubs.aip.org/aud/
Citation
Auditing, 2011, v. 30 n. 1, p. 101-119 How to Cite?
AbstractPrior research in auditing indicates that superiors are overconfident in predicting the technical knowledge of individual subordinates. We extend this literature by examining overconfidence effects when a subordinate makes a prediction about a superior's technical knowledge, and showing that the specific nature of the effects of task difficulty on overconfidence is contingent on the hierarchical rank of the predictor auditor relative to the target auditor. We investigate overconfidence effects when the target is an individual and extend it to the situation when the target is a group. We conducted an experiment using teams comprising audit seniors and managers. We find that audit managers' (seniors') overconfidence in audit seniors' (managers') technical knowledge is larger (smaller) for a more difficult task than for a less difficult task, for both individual and group predictions.
Persistent Identifierhttp://hdl.handle.net/10722/135648
ISSN
2015 Impact Factor: 0.92
2015 SCImago Journal Rankings: 1.652
ISI Accession Number ID
References

 

DC FieldValueLanguage
dc.contributor.authorHan, Jen_HK
dc.contributor.authorJamal, Ken_HK
dc.contributor.authorTan, HTen_HK
dc.date.accessioned2011-07-27T01:38:33Z-
dc.date.available2011-07-27T01:38:33Z-
dc.date.issued2011en_HK
dc.identifier.citationAuditing, 2011, v. 30 n. 1, p. 101-119en_HK
dc.identifier.issn0278-0380en_HK
dc.identifier.urihttp://hdl.handle.net/10722/135648-
dc.description.abstractPrior research in auditing indicates that superiors are overconfident in predicting the technical knowledge of individual subordinates. We extend this literature by examining overconfidence effects when a subordinate makes a prediction about a superior's technical knowledge, and showing that the specific nature of the effects of task difficulty on overconfidence is contingent on the hierarchical rank of the predictor auditor relative to the target auditor. We investigate overconfidence effects when the target is an individual and extend it to the situation when the target is a group. We conducted an experiment using teams comprising audit seniors and managers. We find that audit managers' (seniors') overconfidence in audit seniors' (managers') technical knowledge is larger (smaller) for a more difficult task than for a less difficult task, for both individual and group predictions.en_HK
dc.languageengen_US
dc.publisherAmerican Accounting Association. The Journal's web site is located at http://aaapubs.aip.org/aud/en_HK
dc.relation.ispartofAuditingen_HK
dc.subjectAuditor ranken_HK
dc.subjectOverconfidenceen_HK
dc.subjectTechnical knowledgeen_HK
dc.titleAuditors' overconfidence in predicting the technical knowledge of superiors and subordinatesen_HK
dc.typeArticleen_HK
dc.identifier.emailHan, J: junhan@business.hku.hken_HK
dc.identifier.authorityHan, J=rp01066en_HK
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.2308/aud.2011.30.1.101en_HK
dc.identifier.scopuseid_2-s2.0-80051748216en_HK
dc.identifier.hkuros186583en_US
dc.identifier.hkuros204370-
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-800517482163&selection=ref&src=s&origin=recordpageen_HK
dc.identifier.volume30en_HK
dc.identifier.issue1en_HK
dc.identifier.spage101en_HK
dc.identifier.epage119en_HK
dc.identifier.eissn1558-7991-
dc.identifier.isiWOS:000287774700005-
dc.publisher.placeUnited Statesen_HK
dc.identifier.scopusauthoridHan, J= 55429599300en_HK
dc.identifier.scopusauthoridJamal, K=6701540275en_HK
dc.identifier.scopusauthoridTan, HT=7403011560en_HK

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