The influence of Cognitive Style and Information Organization Pattern on Knowledge Category and Internal Control Evaluation

• Main Authors: Deng, Yu-Ching, 鄧育青
• Other Authors: Cheng-Tsung Lu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/57809147348524961457

碩士 === 靜宜大學 === 會計學系 === 99 === This study investigated the fit between auditors’ internal and external factors whether different cognitive style produces different knowledge category and internal control evaluation performance. By multiplication effect of different cognitive style and different information organization pattern whether produces different knowledge category and internal control evaluation performance. The auditors’ internal factors --- cognitive style was divided into two dimensions: sensor and intuitive. The auditors’ external factors --- information organization pattern was divided into two dimensions: categories of business process and categories of control object. We adopted true number of answer questions to measure the performance of knowledge category and internal control evaluation. This study used experimental design to test the hypotheses. Participants were the subjects closest to the junior and senior accounting firms LEVEL1 and 2 will attend over the auditing of the students. In the main effect, the results of experimental design show that the sensor auditors are better than intuitive auditors at the knowledge category and internal control evaluation. In the multiplication effect, sensor auditors are affected during different information organization pattern, whereas intuitive auditors are not (Not significant). Keywords: auditors、cognitive style、information organization pattern、knowledge category、internal control evaluation.