The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the implicit theory is applicable to an internal auditors assessment of managements integrity. A quasi-experiment was used to assess the main effect of integrity cues (three levels of integrity between subjects) on an internal auditor's assessed risk of management fraud based on a hypothetical case. The auditors implicit theory of integrity (interacted with the integrity cue) is also investigated. These tests offer some evidence in support of the main effect of the integrity cue on the fraud risk assessment, but no evidence is found in support of the interaction effect of the implicit theory.
| Identifer | oai:union.ndltd.org:LSU/oai:etd.lsu.edu:etd-10212004-151726 |
| Date | 26 October 2004 |
| Creators | Watson, Stephanie F. |
| Contributors | Barbara Apostolou, Barry Moser, Glenn Sumners, J. Kenneth Reynolds, Daniel Sage |
| Publisher | LSU |
| Source Sets | Louisiana State University |
| Language | English |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lsu.edu/docs/available/etd-10212004-151726/ |
| Rights | unrestricted, I hereby certify that, if appropriate, I have obtained and attached herein a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report, allowing distribution as specified below. I certify that the version I submitted is the same as that approved by my advisory committee. I hereby grant to LSU or its agents the non-exclusive license to archive and make accessible, under the conditions specified below and in appropriate University policies, my thesis, dissertation, or project report in whole or in part in all forms of media, now or hereafter known. I retain all other ownership rights to the copyright of the thesis, dissertation or project report. I also retain the right to use in future works (such as articles or books) all or part of this thesis, dissertation, or project report. |
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