Author ORCID Identifier
Year of Publication
Doctor of Philosophy (PhD)
Business and Economics
Dr. Benjamin Commerford
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)
Holman, Blake, "Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates" (2023). Theses and Dissertations--Accountancy. 20.
Available for download on Thursday, March 27, 2025