A Habit Strength-Based Explanation for Auditors’ Use of Simple Cognitive Processes for Complex Tasks

We experimentally examine whether audit seniors' use of simple cognitive processes for a complex task is affected by the strength of habits to use these processes that they developed as staff auditors. A habit is a mental association between a behavior and a specific context. We propose that, for seniors with stronger simple process habits, the typical audit room context automatically and unconsciously activates the simple processes, impeding selection of task-appropriate processes. Consistent with this, in the typical context, seniors with stronger habits identify fewer issues with a complex estimate than seniors with weaker habits. Further, seniors with stronger habits perform better in an alternative context that does not activate the simple processes, while those with weaker habits do not. Additional analyses validate the habit strength measure, including identifying determinants, which is valuable because preventing formation of strong simple process habits may be more feasible than changing established habits