Effects of information order, group assistance, and experience on auditors' sequential belief revision

Article Abstract:

Information order has long been hypothesized to affect judgment. Auditors who assess financial statements may be affected by sequential information that cause them to update their beliefs until they arrive at a final judgment. Previous research on auditors have indicated that later information may have a greater impact on the final belief than earlier information. This regency effect is tested using data on 84 practicing auditors of varying ages and levels of experience presented with a complex task on which they may collaborate. The results confirm the presence of regency.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Psychological aspects, Auditing, Auditors

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Discrepancies between normative and descriptive models of decision making and the understanding/acceptance principle

Article Abstract:

Data provided by normative and descriptive models concerning human reasoning and decision-making do not always coincide. Some of the differences may be explained through the understanding/acceptance principle. This principle states that individuals who are aware of the normal response tend to conform to this response. However, such behavior has not been consistently observed among people of high cognitive ability who were provided with information on the pros and cons of a specific normative response.

Cognitive psychology, Individual differences, Individual differences (Psychology), Conformity, Reasoning (Psychology)

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The influences of conflicting information on novices and loan officers' actions

Article Abstract:

A model that focuses on the differences between novices and loan officers' decision making processes is tested. The theoretical model is partially based on a conceptual framework of decision making environment. To test parts of the model within the context of the whole model, a two-stage process that illustrates the impact of different types of accounting information on decision making is emphasized. The Partial Least Square modeling method is applied.

Usage, Least squares

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