In two incentivized auditing experiments, participants who choose to acquire evidence adjust for the risk revealed by that evidence to a lesser extent than those who obtain the same evidence without investigative action, controlling for the diagnostic value of evidence. This finding follows from mental accounting and information choice theories, which in combination predict that choosing to undertake effortful investigation can magnify aversion to costly adjustments. In our first experiment, effort choice reduces adjustments only when the same participants make both decisions, not when different participants make these decisions in noninteractive pairs. We observe consistent findings in a second experiment that pairs all participants and allows interaction, with effort choice reducing adjustments only when participants responsible for evidence perceive high involvement in the adjustment decisions made by their paired counterparts. A potential implication of our study is that emerging audit technologies that facilitate evidence collection could also enhance auditor independence.

中文翻译：

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寻求审计证据是否会妨碍实施审计调整的意愿？

在两个激励性审计实验中，选择获取证据的参与者对证据所揭示的风险的调整程度低于那些在没有调查行动的情况下获取相同证据的参与者，控制了证据的诊断价值。这一发现来自心理核算和信息选择理论，它们共同预测选择进行努力的调查会放大对代价高昂的调整的厌恶。在我们的第一个实验中，努力选择仅在相同的参与者同时做出两个决定时才会减少调整，而不是当不同的参与者以非交互方式做出这些决定时。我们在第二个实验中观察到一致的结果，该实验将所有参与者配对并允许互动，只有当负责证据的参与者感知到他们配对的同行做出的调整决策高度参与时，努力选择才会减少调整。我们研究的一个潜在含义是，促进证据收集的新兴审计技术也可以提高审计师的独立性。