... is larger for participants who identify less with the audit profession. Theory-consistent evidence indicates that the interaction of regulatory fit and professional identity improves performance via increased motivation. Our study provides evidence that features of the audit environment prime mindsets...

...Bright (Yue) Hong ABSTRACT Deficiencies identified in complex audit tasks suggest room for improvement in audit judgments. I propose that aligning an auditor's focus (prevention/promotion) and mindset (concrete/abstract) in a compatible way can induce an experience of “regulatory fit...