Thinking preferences as diagnostic and learning tools for managerial styles and predictors of auditor success

Purpose – The purpose of this paper is to examine the thought processes of financial auditors in order to offer additional information on factors affecting their decision behavior. Design/methodology/approach – Using the psychology concept of cerebral dominance, two different instruments are used to measure the thinking styles of 20 auditors, at different stages of management. Prior research has indicated that “whole‐brain” thinkers (who do not exhibit dominance in either left‐ or right‐brain) may make better decisions, and thus, better managers. Findings – The results of this study show partners in public accounting firms usually exhibiting a whole‐brain thinking style, while lower levels of management (staff auditors and managers) usually exhibit left‐brain thinking styles. Originality/value – The findings have implications for training, education, communication, managerial styles, as well as the individual's position within the firm.