The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid

Accounting, Organizations and Society

Volumn 25, Issue 3, 2000, Pages 285-306

  Rose, Jacob M ^a   Wolfe, Christopher J ^b  

^a BRYANT UNIVERSITY   (United States)

^b TEXAS A AND M UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0034165521     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(99)00048-3     Document Type: Article

References (44)

1. Abdolmohammadi, M. (1987). Decision support and expert systems in auditing: A review and research direction. Accounting and Business Research, Spring, 173-185.
2. Ashton, R.H., & Willingham, J.J. (1988). Using and evaluating audit decision aids. In: R.P. Srivastava & J.E. Rebele, Audit Symposium IX: Proceedings of the 1988 Touche Ross/University of Kansas Symposium on Auditing Procedures, University of Kansas.
3. Awasthi, V., & Pratt, J. (1990). The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review, 65, 797-811.
4. Bernardo, A. (1994). Problem-specific information and the development of problem-type schemata. Journal of Experimental Psychology, 20, 379-395.
5. Bonner, S.E. (1995). Proceedings of 1995 American Accounting Association National Meeting August, Baton Rouge, LA.
6. Bonner, S. E., Davis, J., & Jackson, B. (1992). Expertise in corporate tax planning: The issue identification stage. Journal of Accounting Research, 30, 1-28.
7. Bonner, S. E., & Lewis, B. (1990). Determinants of auditor expertise. Journal of Accounting Research, 28, 1-20.
8. Bonner, S. E., & Walker, P. (1994). The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review, 69, 157-178.
9. Brown, D., & Eining, M. (1997). Information technology and decision aids. In V. Arnold, & S. Sutton, Behavioral Accounting Research: Foundations and Frontiers (pp. 164-187). Sarasota, FL: American Accounting Association.
10. Chandler, P., & Sweller, J. (1992). The split attention effect as a factor in the design of instruction. British Journal of Educational Psychology, 62, 233-246.
11. Cloyd, C. B. (1997). Performance in tax research tasks: The joint effects of knowledge and accountability. The Accounting Review, 72, 111-131.
12. Conway, A., & Engle, R. (1994). Working memory and retrieval: A resource-dependent inhibition model. Journal of Experimental Psychology, 123, 354-373.
13. Cummins, D. (1992). Role of analogical reasoning in the induction of problem categories. Journal of Experimental Psychology: Learning, Memory, and Cognition, 18, 1103-1124.
14. Eining, M. M., & Dorr, P. B. (1991). The impact of expert system usage on experiential learning in an auditing setting. Journal of Information Systems, 5, 1-16.
15. Fedorowicz, J., Oz, E., & Berger, P.D. (1992). A learning curve analysis of expert system use. Decision Sciences, 797-818
16. Frederick, D. M. (1991). Auditor's representation and retrieval of internal control knowledge. The Accounting Review, 66, 240-258.
17. Glover, S., Prawitt, D., & Spilker, B. (1997). The influence of decision aids on user behavior: Implications for knowledge acquisition and inappropriate reliance. Organizational Behavior and Human Decision Processes, 72, 232-255.
18. Horn, J. L. (1989). Cognitive diversity: A framework for learning. In P. L. Ackerman, R. J. Sternberg, & R. Glaser, Learning and Individual Differences: Advances in Theory and Research (pp. 61-116). New York: W. H. Freeman & Co.
19. Hunt, E., & Lansman, M. (1982). Individual differences in attention Sternberg, R. J. Advances in the Psychology of Human Intelligence, Vol. 1. Hillsdale, NJ: Lawrence Erlbaum Associates.
20. Libby, R. (1985). Availability and the generation of hypotheses in analytic review. Journal of Accounting Research, 23, 648-667.
21. Libby, R. (1995). The role of knowledge and memory in audit judgment. In Ashton, R. & Ashton, A., Judgment and Decision Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.
22. Libby, R., & Lipe, M. (1992). Incentive effects and the cognitive processes involved in accounting judgments. Journal of Accounting Research, 30, 249-273.
23. Low, R., & Over, R. (1992). Hierarchical ordering of schematic knowledge related to the area-of-rectangle problem. Journal of Educational Psychology, 84, 62-69.
24. Libby, R., & Tan, H. (1994). Modeling the determinants of auditing expertise. Accounting, Organizations and Society, 18, 559-574.
25. Maranell, G. (1974). Scaling: A Sourcebook for Behavioral Scientists. Chicago, IL: Aldine Publishing.
26. Messier, W. (1995). Research in and development of audit decision aids. In R. H. Ashton, & A. H. Ashton, Judgment and Decision Making in Accounting and Auditing (pp. 207-230). New York: Cambridge University Press.
27. Messier, W., & Hansen, V. (1987). Expert systems in auditing: The state of the art. Auditing: A Journal of Practice and Theory, 7, 94-105.
28. Moffitt, K. (1994). An analysis of the pedagogical effects of expert system use in the classroom. Decision Sciences, 25, 445-457.
29. Mousavi, S. Y., Low, R., & Sweller, J. (1995). Reducing cognitive load by mixing auditory and visual presentation modes. Journal of Educational Psychology, 87, 319-334.
30. Murphy, D. S. (1990). Expert system use and the development of expertise in auditing: A preliminary investigation. Journal of Information Systems, 4, 18-35.
31. Odom, M. D., & Dorr, P. (1995). The impact of elaboration-based expert system interfaces on de-skilling: An epistemological issue. Journal of Information Systems, 9, 1-18.
32. Pei, B.K.W., & Reneau, J.H. (1990). The effects of memory structure on using rule-based expert systems for training: A framework and an empirical test. Decision Sciences, 263-286.
33. Pei, B. K. W., Steinbart, J. P., & Reneau, J. H. (1994). The effects of judgment strategy and prompting on using rule-based expert systems for knowledge transfer. Journal of Information Systems, 8, 21-42.
34. Ricchiute, D. N. (1992). Working-paper order effects and auditors' going-concern decisions. The Accounting Review, 67, 46-58.
35. Snow, R. E. (1989). Aptitude-treatment interaction as a framework for research on individual differences in learning. In P. L. Sternberg, R. J. Sternberg, & R. Glaser, Learning and Individual Differences: Advances in Theory and Research (pp. 13-60). New York: W. H. Freeman & Co.
36. Steinbart, P., & Accola, W. (1994). The effects of explanation type and user involvement on learning and satisfaction with expert systems. Journal of Information Systems, 8, 1-17.
37. Sweller, J. (1998). Cognitive load during problem solving. Cognitive Science, 12, 257-285.
38. Sweller, J. (1993). Some cognitive processes and their consequences for the organisation and presentation of information. Australian Journal of Psychology, 45, 1-8.
39. Sweller, J., Chandler, P., Tierney, P., & Cooper, M. (1990). Cognitive load and selective attention as factors in the structuring of technical material. Journal of Experimental Psychology, 119, 176-192.
40. Tarmizi, R., & Sweller, J. (1988). Guidance during mathematical problem solving. Journal of Educational Psychology, 80, 424-436.
41. Todd, P., & Benbasat, I. (1992). The use of information in decision making: An experimental investigation of the impact of computer-based decision aids. MIS Quarterly, 373-393.
42. Todd, P., & Benbasat, I. (1994). The influence of decision aids on choice strategies: An experimental analysis of the role of cognitive effort. Organizational Behavior and Human Decision Processes, 60, 36-74.
43. Weber, R. (1980). Some characteristics of the free recall of computer controls by EDP auditors. Journal of Accounting Research, 18, 214-241.
44. Wickens, D. D., Moody, M., & Dow, R. (1981). The nature and timing of the retrieval process and of inference effects. Journal of Experimental Psychology, 110, 1-20.