Abstract
This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, which is considered to be a fundamental component of domain expertise. Study Two investigates the effects of alternate forms of prompting for analogical comparison and Study Three explores the impact of combining analogical comparison with direct instruction on discerning the relational structure of a domain. The results of Study Two do not support the expected positive effects of the analogical comparison interventions. Implementation of effective interventions to prompt the comparison requires further research. Additionally, the results of Study Three do not support the hypotheses, by conventional standards. However, there is some evidence of positive effects associated with the analogical comparison intervention. This dissertation contributes to the literature on audit expertise by describing how relational reasoning can play a role in advancing research in this stream and by providing some preliminary information regarding the effectiveness of specific implementations aimed at enhancing relational knowledge.
Notes
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Graduation Date
2018
Semester
Summer
Advisor
Sutton, Steven
Degree
Doctor of Philosophy (Ph.D.)
College
College of Business Administration
Degree Program
Business Administration; Accounting
Format
application/pdf
Identifier
CFE0007192
URL
http://purl.fcla.edu/fcla/etd/CFE0007192
Language
English
Release Date
August 2021
Length of Campus-only Access
3 years
Access Status
Doctoral Dissertation (Open Access)
STARS Citation
Holt, Matthew, "Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains" (2018). Electronic Theses and Dissertations. 6037.
https://stars.library.ucf.edu/etd/6037