We develop theory predicting that putting auditors in a deliberative
mindset can improve audits of complex estimates in realistic settings in
which all the relevant information is not provided to auditors directly.
In particular, a deliberative mindset facilitates broad focus of attention
(Gollwitzer and Bayer [1999]), recognition of incidentally presented
information (Fujita, Gollwitzer, and Oettingen [2007]), and impartial
information processing (Beckman and Gollwitzer [1987]). A deliberative
mindset thus should improve auditors’ ability to identify an unreasonable
estimate by encouraging auditors’ consideration of a broad set of evidence,