Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors

Abstract

This article examines the interactive effects of academic training and in service training and experience on auditors' judgments at different levels of complexity. For this purpose, a questionnaire based on Simon model (1960) has been used according to which judgments are classified and ranged from planned judgments to unplanned ones. To test the hypotheses, T-test and U Mann-Whitney has been used. The research population consists of lecturers and students and practitioners in the auditing profession. Results indicate that in the more complex tasks, in service training, academic training and experience have a significant effect on the auditor's judgment. Also, the results show that the low degree and less experienced auditors on complex tasks, particularly in unstructured tasks are not safe substitutes for accountants. So it seems that it is better to assign the auditors with more in service training or higher academic training in these situations.

Keywords

• professional judgment of the auditor
• academic training
• In-service Training
• Experience