The effects of decision consequences on auditor's reliance on decision aids in audit planning
Article Abstract:
Reliance on decision aids can affect an auditor's final planning judgement on presented cases by forming biases which either conforms to or rejects the conclusions presented by the decision aid. This can be effected by shifting the final planning judgment away from the decision aid's conclusion even if the conclusion conforms to initial planning judgment or by outright rejection of the decision aid's conclusion, especially if the conclusion does not support the initial planning judgment.
Publication Name: Organizational Behavior & Human Decision Processes
Subject: Psychology and mental health
ISSN: 0749-5978
Year: 1997
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Are actions regretted more than inactions?
Article Abstract:
Inactions are as intensely regretted as actions. Experiment results show that regret intensity depends on the conditions under which regret is being studied. Actions tend to be more regrettable than inactions when the same bad outcome is produced by actions and inactions. Potential biases, such as self-censorship by participants and differences in participant-coder classification of regret type, affect the measurement of regret intensity.
Publication Name: Organizational Behavior & Human Decision Processes
Subject: Psychology and mental health
ISSN: 0749-5978
Year: 1999
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Affective influences on judgements and behavior in organizations: an information processing perspective
Article Abstract:
A new study investigates the affective influences on organisational judgements and behaviour. An information processing theory is described that may account for many of the findings.
Publication Name: Organizational Behavior & Human Decision Processes
Subject: Psychology and mental health
ISSN: 0749-5978
Year: 2001
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