The effects of decision consequences on auditors' reliance on decision aids in audit planning

James R. Boatsman, Cindy Moeckel, Ker-Wei Pei

Research output: Contribution to journalArticle

39 Citations (Scopus)

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 languageEnglish (US)
Pages (from-to)211-247
Number of pages37
JournalOrganizational Behavior and Human Decision Processes
Volume71
Issue number2
DOIs
StatePublished - Aug 1997

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Decision Support Techniques
Fraud
Arousal
Decision aids
Auditors
Planning
Audit planning
Pressure
Prediction

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 journalArticle

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