Ego depletion: Applications and implications for auditing research. Issue 1 (October 2015)

• Record Type: Journal Article
• Authors: Hurley, Patrick J.
• Is Part Of: Journal of accounting literature. Volume 35:Issue 1(2015)
• Page Start: 47
• Page End: 76
• Publication Date: 2015-10
• Subjects: Ego depletion -- Auditing -- Self-control -- Judgment and decision-making -- Audit quality; Accounting literature -- Periodicals; Accounting -- Periodicals; Accountancy; Comptabilité -- Documentation -- Périodiques; Comptabilité -- Périodiques; Accounting; Accounting literature; Periodicals; 657.05
• DOI: 10.1016/j.acclit.2015.10.001
• Languages: English
• ISSNs: 0737-4607

Abstract

Abstract: In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors' judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.