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Learning, Motivation and Auditor Judgment

Prior research on auditor judgment provides few comprehensive discussions on the effects of learning and motivation on auditors' judgment in a behavioral game theory perspective. In this research, I plan to examine the issue above in a behavioral game setting using a longitudinal perspective, with consubstantial case materials provided in two assessment points. Subject will be assessed twice, and learning and motivation will be carefully operationalized as two independent variables. My theoretical argument is that auditors will improve their judgment as time goes on, while differential improvement in several dimensions of learning will distinguish top auditors from mediocre ones. Moreover, subjects will become more sensitive to perceived motivation factors when they become more experienced. This finding employs a new point of view in a different experimental setting, and will be helpful in conceptualizing learning and examining motivation factors in different career stages of auditing.