Ressources numériques en sciences humaines et sociales OpenEdition Nos plateformes OpenEdition Books OpenEdition Journals Hypothèses Calenda Bibliothèques OpenEdition Freemium Suivez-nous

Cognitive Load Impairs Auditors Performance but Appropriately Designed Default Nudges Improve it

Despite being only 2% of body mass, the brain consumes 20% of resting energy yet remains highly efficient. This efficiency impacts executive function, decision-making. Scepticism, crucial in decision-making, relies on cognitive resources but is vulnerable to cognitive overload, a state in which working memory is overwhelmed by excessive or competing demands. The cognitive overload can potentially impair fraud detection and risk evaluation which are both essential for successful auditing. Auditors, processing vast information under time pressure, may struggle to sustain scepticism. Default nudges or pre-selected options, subtly shape choices with the premise of conserving mental energy, easing cognitive load, and ultimately enhancing audit performance. Despite constituting only 2% of body mass, the brain consumes 20% of body energy at rest.

Lire la suite sur le carnet ANR Remotaudit.


OpenEdition vous propose de citer ce billet de la manière suivante :
Laurent Gallet (27 mars 2025). Cognitive Load Impairs Auditors Performance but Appropriately Designed Default Nudges Improve it. Les moissons d'hypothèses. Consulté le 11 décembre 2025 à l’adresse https://doi.org/10.58079/13kwu


Vous aimerez aussi...