AUDITOR MINDSETS AND AUDITS OF COMPLEX ESTIMATES 51
mindsets are more general than the task at hand (Gollwitzer [1990],
Hamilton et al. [2011]), and they are independent of the particular goal
to which they are directed and of the semantic content to which they are
applied (Wyer and Xu [2010]). Thus, mindsets are not merely a template
or framework for approaching a particular type of task; they represent a
more global readiness to respond in a particular way.