Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Accounting researchers have suggested that auditors develop judgment templates through task-specific experience, and that these knowledge structures automatically provide decisions in familiar situations. I examined whether auditor knowledge leads to reliance on judgment templates. To test this thesis, I synthesized a theoretical framework and developed research hypotheses that predict relationships between task-specific experience (my surrogate for knowledge) and (1) measures of cognitive effort, (2) accuracy of residual memory traces, and (3) performance with respect to identifying potential problems. To test these predictions, I provided senior auditors with comprehensive case materials for a hypothetical client and asked them to use analytical procedures to identify potential audit problems. Subjects acquired information and documented their findings on personal computers using software that I developed to record their activities.

Little research has been done on the personality of internal auditors. However, there does exist a negative stereotype. They are seen as hostile and unsympathetic. The purpose of this research was to see if the negative stereotype was indeed true and to see if undesirable behavior could be changed through training.

This investigation seeks to determine the correlations among the three factors of self-esteem, marital communication and marital adjustment to determine if these factors are evidenced similarly in the marital system, and to determine if their relationships are consistent among a wide range of marriages. In addition, several demographic variables are isolated in order to determine their influence on the three factors under investigation. Based on the findings of the study, it was concluded that marital adjustment is dependent on married individuals' level of self-esteem and the ability to communicate effectively. It was also concluded that when there is a high level of either self-esteem, marital communiation, or marital adjustment, the other factors will also be at a high level. In addition, the consistency of the relationships among marital adjustment, marital communication, and self-esteem apparently transcend demographic factors.