arbiter
JournalsAccount

The State of the Literature on the Effect of Auditors’ Mindset on Audit Quality: Implications for Practice

Patricia Jackson Farrell et al.

Current Issues in Auditing2025https://doi.org/10.2308/ciia-2024-051article
AJG 2ABDC B
Weight
0.50

Abstract

SUMMARY To gain insights into external factors that impact auditors’ ability to meet regulatory requirements and thus audit quality, we review the existing audit literature on individual auditor mindset through three well-accepted mindset theories (Nolder and Kadous 2018; Gollwitzer 1990, 2012; Dweck 2006). Our paper reveals that the mindset of the individual auditor is a potential factor impacting their ability to meet regulatory requirements that are intended to promote audit quality. Implications of these findings for practitioners are discussed.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.2308/ciia-2024-051

Or copy a formatted citation

@article{patricia2025,
  title        = {{The State of the Literature on the Effect of Auditors’ Mindset on Audit Quality: Implications for Practice}},
  author       = {Patricia Jackson Farrell et al.},
  journal      = {Current Issues in Auditing},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/ciia-2024-051},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The State of the Literature on the Effect of Auditors’ Mindset on Audit Quality: Implications for Practice

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.