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The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning

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  • Boatsman, James R.
  • Moeckel, Cindy
  • Pei, Buck K. W.

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  • Boatsman, James R. & Moeckel, Cindy & Pei, Buck K. W., 1997. "The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 71(2), pages 211-247, August.
    • Handle: RePEc:eee:jobhdp:v:71:y:1997:i:2:p:211-247
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    References listed on IDEAS

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    1. Gibbins, M & Newton, Jd, 1994. "An Empirical Exploration Of Complex Accountability In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 165-186.
    2. Arkes, Hal R. & Dawes, Robyn M. & Christensen, Caryn, 1986. "Factors influencing the use of a decision rule in a probabilistic task," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 93-110, February.
    3. Ulf Böckenholt & Elke U. Weber, 1992. "Use of formal Methods in Medical Decision Making," Medical Decision Making, , vol. 12(4), pages 298-306, December.
    4. Einhorn, Hj, 1976. "Synthesis - Accounting And Behavioral-Science," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 196-206.
    5. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    6. Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January.
    7. Powell, Jack L., 1991. "An attempt at increasing decision rule use in a judgment task," Organizational Behavior and Human Decision Processes, Elsevier, vol. 48(1), pages 89-99, February.
    8. Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
    9. Heath, Chip & Tversky, Amos, 1991. "Preference and Belief: Ambiguity and Competence in Choice under Uncertainty," Journal of Risk and Uncertainty, Springer, vol. 4(1), pages 5-28, January.
    10. Don N. Kleinmuntz, 1985. "Cognitive Heuristics and Feedback in a Dynamic Decision Environment," Management Science, INFORMS, vol. 31(6), pages 680-702, June.
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    Cited by:

    1. Gomaa, Mohamed I. & Hunton, James E. & Vaassen, Eddy H.J. & Carree, Martin A., 2011. "Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 206-224.
    2. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
    3. DeZoort, Todd & Harrison, Paul & Taylor, Mark, 2006. "Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 373-390.
    4. Barrick, John A. & Spilker, Brian C., 2003. "The relations between knowledge, search strategy, and performance in unaided and aided information search," Organizational Behavior and Human Decision Processes, Elsevier, vol. 90(1), pages 1-18, January.
    5. Chiara Longoni & Andrea Bonezzi & Carey K Morewedge, 2019. "Resistance to Medical Artificial Intelligence," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 46(4), pages 629-650.
    6. Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton, 2004. "Impact of intelligent decision aids on expert and novice decision‐makers’ judgments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 1-26, March.
    7. Martin Bäckström & Fredrik Björklund, 2017. "Increasing systematicity leads to better selection decisions: Evidence from a computer paradigm for evaluating selection tools," PLOS ONE, Public Library of Science, vol. 12(5), pages 1-15, May.
    8. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    9. Whitecotton, Stacey M. & Sanders, D. Elaine & Norris, Kathleen B., 1998. "Improving Predictive Accuracy with a Combination of Human Intuition and Mechanical Decision Aids," Organizational Behavior and Human Decision Processes, Elsevier, vol. 76(3), pages 325-348, December.

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