Abstract
This study examines the effects of decision consequences on reliance on a mechanical decision aid. Experimental participants made planning choices on cases with available input from an actual management fraud decision aid. Participants examined each case, made an initial planning judgment, received the decision aid's prediction of the likelihood of management fraud, and made a final planning judgment. This sequence documents two types of nonreliance: (1) intentionally shifting the final planning judgment away from the aid's prediction even though this prediction supports the initial planning judgment and (2) ignoring the aid when its prediction does not support the initial planning judgment. Results are consistent with a pressure-arousal-performance explanation of the effects of decision consequences on intentional shifting, but do not support any particular explanation of the effects of decision consequences on ignoring.
| Original language | English (US) |
|---|---|
| Pages (from-to) | 211-247 |
| Number of pages | 37 |
| Journal | Organizational Behavior and Human Decision Processes |
| Volume | 71 |
| Issue number | 2 |
| DOIs | |
| State | Published - Aug 1997 |
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ASJC Scopus subject areas
- Organizational Behavior and Human Resource Management
- Strategy and Management
- Psychology(all)
- Applied Psychology
Cite this
The effects of decision consequences on auditors' reliance on decision aids in audit planning. / Boatsman, James R.; Moeckel, Cindy; Pei, Ker-Wei.
In: Organizational Behavior and Human Decision Processes, Vol. 71, No. 2, 08.1997, p. 211-247.Research output: Contribution to journal › Article
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TY - JOUR
T1 - The effects of decision consequences on auditors' reliance on decision aids in audit planning
AU - Boatsman, James R.
AU - Moeckel, Cindy
AU - Pei, Ker-Wei
PY - 1997/8
Y1 - 1997/8
N2 - This study examines the effects of decision consequences on reliance on a mechanical decision aid. Experimental participants made planning choices on cases with available input from an actual management fraud decision aid. Participants examined each case, made an initial planning judgment, received the decision aid's prediction of the likelihood of management fraud, and made a final planning judgment. This sequence documents two types of nonreliance: (1) intentionally shifting the final planning judgment away from the aid's prediction even though this prediction supports the initial planning judgment and (2) ignoring the aid when its prediction does not support the initial planning judgment. Results are consistent with a pressure-arousal-performance explanation of the effects of decision consequences on intentional shifting, but do not support any particular explanation of the effects of decision consequences on ignoring.
AB - This study examines the effects of decision consequences on reliance on a mechanical decision aid. Experimental participants made planning choices on cases with available input from an actual management fraud decision aid. Participants examined each case, made an initial planning judgment, received the decision aid's prediction of the likelihood of management fraud, and made a final planning judgment. This sequence documents two types of nonreliance: (1) intentionally shifting the final planning judgment away from the aid's prediction even though this prediction supports the initial planning judgment and (2) ignoring the aid when its prediction does not support the initial planning judgment. Results are consistent with a pressure-arousal-performance explanation of the effects of decision consequences on intentional shifting, but do not support any particular explanation of the effects of decision consequences on ignoring.
UR - http://www.scopus.com/inward/record.url?scp=0001022114&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=0001022114&partnerID=8YFLogxK
U2 - 10.1006/obhd.1997.2720
DO - 10.1006/obhd.1997.2720
M3 - Article
AN - SCOPUS:0001022114
VL - 71
SP - 211
EP - 247
JO - Organizational Behavior and Human Decision Processes
JF - Organizational Behavior and Human Decision Processes
SN - 0749-5978
IS - 2
ER -