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 (Campus-only Access)

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