Author ORCID Identifier

Date Available


Year of Publication


Degree Name

Doctor of Philosophy (PhD)

Document Type

Doctoral Dissertation


Business and Economics



First Advisor

Dr. Benjamin Commerford

Second Advisor

Dr. David Ziebart


Accounting practitioners and regulators have recently focused efforts toward increasing the efficiency of management review controls (MRCs), including the evaluation of complex accounting estimates. Although increasing cognitive effort (i.e., conscious deliberation) is an intuitively appealing strategy for improving decision quality, Unconscious Thought Theory (UTT) suggests that a period of unconscious thought is a more beneficial strategy in complex domains. Drawing on UTT, I predict and find across two studies that prompting accounting practitioners to engage in unconscious thought facilitates the recognition of patterns of bias within management provided estimates, resulting in higher quality assessments of fair value estimates. My findings contribute to practice by identifying a theory-driven intervention that improves accounting practitioners’ critical thinking and decision quality when evaluating complex estimates.

Digital Object Identifier (DOI)

Available for download on Thursday, March 27, 2025

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