Auditors' Cognitive Style, Multiplicity of Financial Ratios and Quality of Activity Continuation Statement

Azam Pouryousof ., Mina Abousaiedi ., Reza Taheri ., Hilda Shamsadini .

Abstract


The purpose of the present study is to investigate the influence of auditor’s cognitive style and information load on the quality of their statements about activity continuation. Research questions and hypothesis are based on Schroeder, Driver and Strefert theory about information processing. According to this theory, ability of individuals for information processing depends on their cognitive style and is decreased by increase in information size. The auditors who were tested were senior managers, mangers and senior supervisors of audit organization, questioned by "cognitive style test " and "statement about activity continuation test”. Acquired data, were analyzed through one- way analysis of variance model and results offered that auditor’s ability for information processing is relied on their cognitive style and obeys Schorder, Driver and Strefert theory.


Keywords


information overload, cognitive style, concrete cognitive style, Abstract cognitive style, Activity continuation statement

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