... The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests. Findings The authors find that auditors experience CD when they fail...

... is a RTUP. For instance, in an auditing context, a use policy that states that reported time is for client billing and scheduling and not for performance evaluation will introduce cognitive dissonance if the existing belief is that supervisors use reported time for performance evaluation. Factors...