Document Type
Report
Project Title
How Auditor Competence Shapes Independence of Thought
Principal Investigator
Dr. Tom J. Frye
Publication Date
2025
College or Department
College of Business and Technology
Funder
CTL
Award Date Range
2024-2025
Award Amount
2780
Abstract
Our study aims to identify how the impact that the voluntary transmission of information between independent parties has on each person's ability to perform a task. We construct a simple laboratory experiment that tasks human subjects to estimate answers to a series of puzzles, earning compensation based on their accuracy. Before the final fourth repetition, there is a brief period where subjects are randomly matched with an anonymous discussion partner and may discuss their estimation procedures. We also vary the ability of subjects to see immediate feedback on their results between sessions. We find that subjects who rated the quality of their matched partners higher at the end of the study experienced the greatest improvement in their accuracy on the final puzzle. This improvement is most notable when the differences between self and peer assessments are large.
Recommended Citation
Frye, Tom J. and Thomas, Eddie, "How Auditor Competence Shapes Independence of Thought" (2025). Academic Affairs. 11.
https://kb.gcsu.edu/grants-aa/11