@article{52354d5f30a34222b3e93e8185f86fd5,
title = "The effects of decision consequences on auditors' reliance on decision aids in audit planning",
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.",
author = "Boatsman, {James R.} and Cindy Moeckel and Ker-Wei Pei",
note = "Funding Information: This research was supported by KPMG Peat Marwick's ªResearch Opportunities in Auditingº program and by the Dean's Council-of-100 program from the College of Business at Arizona State University. We thank Tim Bell and John Willingham for their generous assistance throughout the study's experiments. The views expressed are ours and do not necessarily reflect those of KPMG Peat Marwick. We also thank the workshop participants at University of Alberta, University of Arizona, Arizona State University, Brock University, University of California{\DH}Irvine, Murdock University, University of Saskatchewan, University of Utah, AJS/MARS Audit Research Symposium, and International Conference on Contemporary Accounting Issues II. Comments from Hal Arkes, Barry Cushing, Elizabeth Davis, Joanna Ho, Peter Gilette, Larry Grasso, Robin Keller, Lisa Koonce, Steve Kaplan, Harry Magill, Ted Mock, Kurt Pany, Hal Reneau, Brian Shapiro, Joe Shultz, Ira Solomon, Jeff Wilson, Bill Waller, and Bill Wright were also very helpful. Juliette Webb's very able research assistance is gratefully acknowledged. Copyright: Copyright 2004 Elsevier Science B.V., Amsterdam. All rights reserved.",
year = "1997",
month = aug,
doi = "10.1006/obhd.1997.2720",
language = "English (US)",
volume = "71",
pages = "211--247",
journal = "Organizational Behavior and Human Decision Processes",
issn = "0749-5978",
publisher = "Academic Press Inc.",
number = "2",
}