TABLE 1 Panel A Descriptive Statistics for Dependent Variable (Auditors’ Risk Rating Accuracy, – by Risk Factor Type) Prepopulated Non-Prepopulated Workpapers Workpapers 2.92 5.96 Increasing Risks (8 total risk factors) (2.49) (1.40) 1.41 3.46 Decreasing Risks (6 total risk factors) (1.38) (1.09) 4.21 2.21 No Change Risks (5 total risk factors) (1.24) (1.76) 56 61 Number of Staff Participants Panel B Descriptive Statistics for Mediators (Auditors’ Behavioral Responses to – Prepopulation) Prepopulated Non-Prepopulated Workpapers Workpapers 8.26 3.63 Stick with Last Year Increasing Risks – (2.74) (2.22) 9.23 3.91 Stick with Last Year Decreasing Risks – (3.36) (2.36) 9.07 3.11 Stick with Last Year Unchanged Risks – (4.06) (1.83) 16.13 19.33 Work Fast Across all Risk Factors – (7.67) (10.87)
TABLE 1 Panel A – Descriptive Statistics for Dependent Variable (Auditors’ Risk Rating Accuracy, by Risk Factor Type) Prepopulated Workpapers Non-Prepopulated Workpapers Increasing Risks (8 total risk factors) 2.92 (2.49) 5.96 (1.40) Decreasing Risks (6 total risk factors) 1.41 (1.38) 3.46 (1.09) No Change Risks (5 total risk factors) 4.21 (1.24) 2.21 (1.76) Number of Staff Participants 56 61 Panel B – Descriptive Statistics for Mediators (Auditors’ Behavioral Responses to Prepopulation) Prepopulated Workpapers Non-Prepopulated Workpapers Stick with Last Year – Increasing Risks 8.26 (2.74) 3.63 (2.22) Stick with Last Year – Decreasing Risks 9.23 (3.36) 3.91 (2.36) Stick with Last Year – Unchanged Risks 9.07 (4.06) 3.11 (1.83) Work Fast – Across all Risk Factors 16.13 (7.67) 19.33 (10.87)
BMR_JARforPublication_FINAL-1.docx