The effect of information selection, information processing and task complexity on predictive accuracy of auditors

Accounting, Organizations and Society

Volumn 21, Issue 7-8, 1996, Pages 699-719

  Simnett, Roger ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030268929     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/0361-3682(96)00006-2     Document Type: Article

References (56)

1. Abdel-khalik, A. R. & El-Sheshai, K. M., Information Choice and Utilization in an Experiment on Default Prediction, Journal of Accounting Research (Autumn 1980) pp. 325-342.
2. Anderson, J. R., A Spreading Activation Theory of Memory, Journal of Verbal Learning and Verbal Behavior (June 1983) pp. 261-295.
3. Ashton, R. H. & Brown, P. R., Descriptive Modeling of Auditors' Internal Control Judgments Replication and Extension, Journal of Accounting Research (Spring 1980) pp. 269-277.
4. Australian Accounting Research Foundation, Auditing Standards Board, AUP 7: Going Concern (February 1988).
5. Biggs, S. F., Bedard, J. C., Gaber, B. G. & Linsmeier, T. J., The Effects of Task Size and Similarity on the Decision Behavior of Bank Loan Officers, Management Science (August 1985) pp. 970-987.
6. Blocher, E., Moffie, R. P. & Zmud, R. W., Report Format and Task Complexity: Interaction in Risk Judgments, Accounting, Organizations and Society (1986) pp. 457-470.
7. Bonner, S. E., Experience Effects in Auditing: The Role of Task-Specific Knowledge, The Accounting Review (January 1990) pp. 72-92.
8. Bonner, S. E., A Model of the Effects of Audit Task Complexity, Accounting, Organizations and Society (1994) pp. 213-234.
9. Bonner, S. E. & Pennington, N., Cognitive Processes and Knowledge as Determinants of Auditor Expertise, Journal of Accounting Literature (1991) pp. 1-50.
10. Brunner, E. M., Group Experience and the Process of Acculturation, American Anthropologist (1956) pp. 605-623.
11. Casey, C. J. Jr., Variation in Accounting Information Load: The Effect on Loan Officers' Predictions of Bankruptcy, The Accounting Review (January 1980) pp. 36-49.
12. Chalos, P. & Pickard, S., Information Choice and Cue Use: An Experiment in Group Information Processing, Journal of Applied Psychology (1985) pp. 634-641.
13. Chewning, E. G. Jr. & Harrell, A. M., The Effect of Information Load on Decision Makers' Cue Utilization Levels and Decision Quality in a Financial Distress Decision Task, Accounting, Organizations and Society (1990) pp. 527-542.
14. Choo, F., Expert-Novice Differences in Judgment/Decision Making Research, Journal of Accounting Literature (1989) pp. 106-136.
15. Colbert, J. L., The Effects of Experience on Auditors' Judgments, Journal of Accounting Literature (1989) pp. 137-149.
16. Cushing, B. E. & Loebbecke, J. K., Comparison of Audit Methodologies of Large Accounting Firms, Florida, (American Accounting Association, 1986).
17. Dawes, R. M., The Robust Beauty of Improper Linear Models in Decision Making, American Psychologist (1979) pp. 571-582.
18. Dawes, R. M. & Corrigan, B., Linear Models in Decision Making, Psychological Bulletin (February 1974) pp. 95-106.
19. Dilla, W., File, R. D., Solomon, I. & Tomassini, L. A., Predictive Bankruptcy Judgments by Auditors: A Probabilistic Approach, Auditing: Advances in Behavioral Research, (eds. L. Poneman and D. Gabhat) (Springer-Verlag, 1991).
20. Driver, M. J. & Streufert, S., Integrative Complexity: An Approach to Individuals and Groups as Information-producing Systems, Administrative Science Quarterly (June 1969) pp. 272-285.
21. Driver, M. J. & Mock, T., Human Information Processing, Decision Style Theory and Accounting Information Systems, The Accounting Review (July 1975) pp. 490-508.
22. Einhorn, H. J., Expert Judgment: Some Necessary Conditions and an Example, Journal of Applied Psychology (1974) pp. 562-571.
23. Gibbins, M., Propositions About the Psychology of Professional Judgment in Public Accounting, Journal of Accounting Research (Spring 1984) pp. 103-125.
24. Hamilton, R. E. & Wright, W. F., Internal Control Judgments and Effects of Experience: Replications and Extensions, Journal of Accounting Research (Autumn 1982) pp. 756-765.
25. Iselin, E. R., The Effects of Information Load and Information Diversity on Decision Quality in a Structured Decision Task, Accounting, Organizations and Society (1988) pp. 147-164.
26. Izan, H. Y., Corporate Distress in Australia, Journal of Banking and Finance (1984) pp. 303-320.
27. Keren, G., Calibration and Probability Judgments: Conceptual and Methodological Issues, Acta Psychologica (1991) pp. 217-273.
28. Kida, T., An Investigation into Auditors' Continuity and Related Qualification Judgments, Journal of Accounting Research (Autumn 1980) pp. 506-523.
29. Lewis, B. L., Patton, J. M. & Green, S. L., The Effects of Information Choice and Information Use on Analysts' Predictions of Municipal Bond Rating Changes, The Accounting Review (April 1988) pp. 270-282.
30. Libby, R., Accounting and Human Information Processing: Theory and Applications (Englewood Cliffs, New Jersey, Prentice Hall, 1981).
31. Libby, R. & Luft, J., Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment, Accounting, Organizations and Society (1993) pp. 425-450.
32. Lichtenstein, S., Fischhoff, B. & Phillips, L. D., Calibration of Probabilities: The State of the Art to 1980, in Kahneman, D., Slovic, P. & Tversky, A. (eds.) Judgment Under Uncertainty: Heuristics and Biases (Cambridge: Cambridge University Press, 1982) pp. 306-334.
33. Lurigio, A. J. & Carroll, J. S., Probation Officers Schemata of Offenders. Content Development and Impact on Treatment Decisions, Journal of Personality and Social Psychology, (1985) pp. 112-1126.
34. Miller, H., Environmental Complexity and Financial Reports, The Accounting Review (January 1972) pp. 31-37.
35. Minsky, M., A Framework for Representing Knowledge, in Winston, P. (ed.), The Psychology of Computer Vision, (New York: McGraw Hill, 1975) pp. 211-277.
36. Mladenovic, R. & Simnett, R., Examination of Contextual Effects and Changes in Task Predictability on Auditor Calibration, Behavioral Research in Accounting (1994) pp. 178-203.
37. Murphy, G. L. & Wright, J. C., Changes in Conceptual Structure with Expertise Differences Between Real-World Experts and Novices, Journal of Experimental Psychology: Learning, Memory and Cognition (1984) pp. 144-154.
38. Paese, P. W. & Sniezek, J. A., Influences on the Appropriateness of Confidence in Judgment: Practice, Effort, Information and Decision Making, Organizational Behavior and Human Decision Processes (1991) pp. 100-130.
39. Paquette, L. & Kida, T., The Effect of Decision Strategy and Task Complexity on Decision Performance, Organizational Behavior and Human Decision Processes (1988) pp. 128-142.
40. Pincus, K., Audit Judgment Confidence, Behavioral Research in Accounting (1991) pp. 39-65.
41. Ronis, D. L. & Yates, J. F., Components of Probability Judgment Accuracy: Individual Consistency and Effects of Subject Matter and Assessment Method, Organizational Behavior and Human Decision Processes (1987) pp. 193-218.
42. Schroder, H. M., Driver, M. J. & Streufert, S., Human Information Processing, (New York, Holt Rinehart, Winston, 1967).
43. Shields, M. D., Effects of Information Supply and Demand on Judgment Accuracy: Evidence from Corporate Managers, The Accounting Review (April 1983) pp. 284-303.
44. Simnett, R., The Impact of Information Selection and Task Predictability on the Confidence and Calibration of Auditors, Pacific Accounting Review (1994) pp. 20-42.
45. Simnett, R. & Trotman, K., Auditor Versus Model: Information Choice and Information Processing, The Accounting Review (July 1989) pp. 514-528.
46. Sniezek, J. A. & Henry, R. A., Accuracy and Confidence in Group Judgment, Organizational Behavior and Human Decision Processes (1989) pp. 1-28.
47. Sniezek, J. A., Paese, P. W. & Switzer, F. S., The Effect of Choosing on Confidence in Choice, Organizational Behavior and Human Decision Processes (1990) pp. 264-282.
48. Snowball, D., Some Effects of Accounting Expertise and Information Load: An Empirical Study, Accounting, Organizations and Society (1980) pp. 323-338.
49. Solomon, I., Ariyo, A. & Tomassini, L., Contextual Effects on the Calibration of Probabilistic Judgments, Journal of Applied Psychology (1985) pp. 528-532.
50. Sujan, H., Sujan, M. & Bettman, J. R., Knowledge Structure Differences Between More Effective and Less Effective Salespeople, Journal of Marketing Research (February 1988) pp. 81-86.
51. Tomassini, L. A., Solomon, I., Romney, M. B. & Krogstad, J. L., Calibration of Auditors' Probabilistic Judgments: Some Empirical Evidence, Organizational Behavior and Human Performance (1982) pp. 391-406.
52. Waller, W. A. & Felix W. L. Jr., The Auditor and Learning from Experience: Some Conjectures, Accounting, Organizations and Society (1984) pp. 383-406.
53. Wood, R. E., Task Complexity: Definition of the Construct, Organizational Behavior and Human Decision Processes (1986) pp. 60-82.
54. Wright, A., An Investigation of the Engagement Evaluation Process for Staff Auditors, Journal of Accounting Research (Spring 1982) pp. 227-239.
55. Wright, P., The Harassed Decision Maker: Time Pressures, Distractions, and the Use of Evidence, Journal of Applied Psychology (1974) pp. 555-561.
56. Wright, W. F., Audit Judgment Consensus and Experience, in Ferris K. R. (ed.), Behavioral Accounting Research: A Critical Analysis (Century VII Publishing Company, 1988) pp. 305-328.