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The Impact of Competing Goals, Experience, and Litigation Consciousness on Auditors' Judgments

This study uses an experiment to examine the interactive effect of goals and experience on auditors' inventory write-off assessments and the role of litigation consciousness in mediating this effect. We find that when presented with a competing compliance and client relations goal, more experienced auditors were more likely to recommend an inventory write-off than less experienced auditors. However, when presented with only a compliance goal, auditors were equally likely to recommend an inventory write-off. The finding that less experienced auditors are more influenced by client relations goals suggests that the early socialization into the profession may be dominated by client relations concerns rather than litigation concerns. Mediation results suggest that auditors' litigation consciousness is a significant mechanism which helps drive the interactive effect of goals and experience on auditors' inventory write-off assessments. Implications for research, practice, and regulation are discussed.