ERIC Number: ED362544
Record Type: RIE
Publication Date: 1993-Apr
Reference Count: N/A
Expertise in Auditing: Case Representation Differences between Economy Students, Novice, Intermediate and Expert Auditors.
Vaatstra, Rina F.; And Others
Medical expertise research methods were used to explore the relationship between auditing expertise and case representation. Subjects were 8 first-year economy students, 8 fourth-year auditing students, 8 postgraduate students in auditing, and 8 experienced auditors in the Netherlands, ranging in experience from only a limited knowledge of bookkeeping to experience of over 12 years. Subjects were presented with three different cases that they diagnosed and recalled. Results show that the level of expertise has a significant effect on the accuracy of subjects' diagnoses and inferred recall, although subjects did not differ significantly in literal recall. It is concluded that hypotheses generalized from medical expertise research are to a great extent applicable to the auditing domain. It may also be that subjects process descriptive and numerical information in different ways. Three figures illustrate the discussion. (Contains 11 references.) (SLD)
Publication Type: Reports - Research; Speeches/Meeting Papers
Education Level: N/A
Authoring Institution: N/A
Identifiers: Expertise; Experts; Netherlands
Note: Paper presented at the Annual Meeting of the American Educational Research Association (Atlanta, GA, April 12-16, 1993).