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quarterly financial accounting journal 2019, 10(39): 141-169 Back to browse issues page
Investigating the Effect of Construal Mindset Orientation on Auditors’ Judgment and Decision Making: Based on Construal level Theory of Psychological Distance
Kazem Javidi, Ramazanali Royaei *1, Ghodratollah Talebnia, Bahman Banimahd
Abstract:   (447 Views)
This research investigates the effects of psychological distance on judgment and decision making in accounting. Construal level theory (CLT) of psychological distance, a framework recently developed in the field of social psychology, constitutes the theoretical foundation for this study.The purpose of this study is to investigate the effect of construal mindset orientation on auditors’ probability assessment. Therefore, this Study applies CLT to the audit context by investigating whether the performance of common auditing tasks that require varying degrees of abstract thinking affect decision-makers’ overall mindset and hence their subsequent judgment. The statistical population of the research is the corporates auditors and the domain of the time of research is 1396. In this research, a questionnaire was used to collect information. To analyze the data and test the first hypothesis, independent t-test was used and for testing the second hypothesis, variance analysis and linear regression analysis were used. Results indicate that auditors, who have adopted an abstract mindset orientation as a result of an unrelated preceding audit task, provide lower probability assessments than their counterparts who have adopted a concrete mindset orientation. Overall, the results of this study indicate that psychological distance systematically affects individuals’ judgment.
Keywords: Psychological Distance, Judgment and Decision Making, Construal level theory, abstract thinking, concrete thinking.
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Type of Study: Research | Subject: Special
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Javidi K, Royaei R, Talebnia G, Banimahd B. Investigating the Effect of Construal Mindset Orientation on Auditors’ Judgment and Decision Making: Based on Construal level Theory of Psychological Distance. quarterly financial accounting journal. 2019; 10 (39) :141-169
URL: http://qfaj.ir/article-1-1322-en.html


year 10, Issue 39 (2019) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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