Date of Award
5-1-2026
Document Type
Dissertation
Degree Name
Ph.D. in Accountancy
First Advisor
Kendall O. Bowlin
Second Advisor
Melanie Millar
Third Advisor
Christy Nielson
School
University of Mississippi
Relational Format
dissertation/thesis
Abstract
I employ a 3 x 2 between-subjects experiment to examine how audit experience and workload disclosures impact non-professional investors’ perceptions of audit quality. Consistent with implications for actual audit quality, I predict and find that non-professional investors perceive audit quality to be higher when disclosures report more experienced auditors. Workload, though, is more susceptible to variations in interpretation, with the possibility of discrepant effects. I identify and explore two potential interpretations of workload, effort and overwork, finding support for both, and as predicted, I find evidence that these interpretations differentially affect non-professional investors’ perceptions of audit quality. Interpreted as overwork, high workload strains auditors’ abilities and capacity, threatening audit quality; as effort, though, high workload signals a more thorough audit, increasing perceptions of audit quality. Workload’s influence could also be modulated by experience, as I predict and find for interpretations of workload as overwork. Among those interpreting workload as overwork, non-professional investors who receive disclosures of auditors with more experience, versus less, react less negatively to reports of higher workloads. Moreover, I find that the effects of these disclosures can extend beyond non-professional investors’ perceptions of audit quality to influence related decisions concerning investments. Together, these findings highlight how limitations in stakeholders’ understanding can potentially limit or negate the benefits of these disclosure, providing timely evidence that informs emerging topics of relevance to regulators, researchers, and practitioners.
Recommended Citation
Baggett, Tara L., "Investors' Perceptions of Audit Workload and Experience Disclosures" (2026). Electronic Theses and Dissertations. 8799.
https://egrove.olemiss.edu/etd/8799