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Résumé court

La qualité de l’audit dépend beaucoup du scepticisme professionnel dont les auditeurs font preuve lors de la certification des comptes. Mais, comme tous les humains, ils sont parfois confrontés à une (sur)charge cognitive, qui réduit leur capacité à prendre les bonnes décisions. Grâce à une expérience, cet article prouve que le nudge par défaut est un très bon outil non seulement pour augmenter la vitesse de réaction des auditeurs mais  aussi pour améliorer la capacité des auditeurs à prendre la bonne décision.

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Cognitive overload can impair professional skepticism in high-stakes contexts such as auditing. In these settings, sustaining professional skepticism is essential. Default nudges, or pre-selected options, may offset these effects by reducing cognitive demands. We conducted an online pilot study followed by the main experiment to examine how cognitive load and default nudges influence professional skepticism in auditing decisions. A pilot study validated a dot memory task manipulation of cognitive load and identified low and high load conditions for the main experiment. The main experiment embedded this manipulation in the Phillips’ audit task, used to measure professional skepticism in auditing. Results showed that cognitive load only slowed responses. However, default nudges accelerated responding and improved accuracy under load, but only when aligned with the most probable response; misaligned nudges reduced accuracy. These findings suggest that defaults act as conditional scaffolds under cognitive strain, supporting judgment and decision-making in some contexts but introducing risks in others.

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Pour lire l’article complet : http://dx.doi.org/10.1002/bdm.70081