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Keywords: mindsets
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Journal Articles
The Accounting Review (2022) 97 (7): 379–400.
Published: 01 November 2022
...Kim I. Mendoza; Amanda Winn ABSTRACT Auditing standards vary in their degree of prescriptive language—for example, stating that auditors “could” versus “should” do certain procedures. We posit that more prescriptive language primes an implemental mindset, thereby creating a feeling of regulatory...
Journal Articles
The Accounting Review (2022) 97 (3): 131–153.
Published: 01 May 2022
.... Drawing on psychology research, we examine how the effect of inspection risk on auditors' reliance on DA is moderated by a fixed mindset (a belief that one's ability is fixed) versus a growth mindset (a belief that one's ability is malleable). In an experiment with Big 4 auditors as participants, we find...