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

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  • Simnett, Roger
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3VWT9J7-5/2/781e30b6c16bbf61c7be9db6be89c4e1
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 21 (1996)
    Issue (Month): 7-8 ()
    Pages: 699-719

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    Handle: RePEc:eee:aosoci:v:21:y:1996:i:7-8:p:699-719

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Ronis, David L. & Yates, J. Frank, 1987. "Components of probability judgment accuracy: Individual consistency and effects of subject matter and assessment method," Organizational Behavior and Human Decision Processes, Elsevier, vol. 40(2), pages 193-218, October.
    2. Paquette, Laurence & Kida, Thomas, 1988. "The effect of decision strategy and task complexity on decision performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 41(1), pages 128-142, February.
    3. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    4. Chewning, Eugene Jr & Harrell, Adrian M., 1990. "The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 527-542.
    5. Wood, Robert E., 1986. "Task complexity: Definition of the construct," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 60-82, February.
    6. Sniezek, Janet A. & Paese, Paul W. & Switzer, Fred S., 1990. "The effect of choosing on confidence in choice," Organizational Behavior and Human Decision Processes, Elsevier, vol. 46(2), pages 264-282, August.
    7. Sniezek, Janet A. & Henry, Rebecca A., 1989. "Accuracy and confidence in group judgment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 43(1), pages 1-28, February.
    8. Waller, William S. & Felix, William Jr., 1984. "The auditor and learning from experience: Some conjectures," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 383-406, October.
    9. Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
    10. Iselin, Errol R., 1988. "The effects of information load and information diversity on decision quality in a structured decision task," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 147-164, March.
    11. Snowball, Doug, 1980. "Some effects of accounting expertise and information load: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 323-338, July.
    12. Izan, H. Y., 1984. "Corporate distress in Australia," Journal of Banking & Finance, Elsevier, vol. 8(2), pages 303-320, June.
    13. Blocher, Edward & Moffie, Robert P. & Zmud, Robert W., 1986. "Report format and task complexity: Interaction in risk judgments," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 457-470, October.
    14. Paese, Paul W. & Sniezek, Janet A., 1991. "Influences on the appropriateness of confidence in judgment: Practice, effort, information, and decision-making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 48(1), pages 100-130, February.
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    Cited by:
    1. Asare, S. K. & Wright, A., 1997. "Hypothesis revision strategies in conducting analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 737-755, November.
    2. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    3. Anthony R. Bowrin & James King II, 2010. "Time pressure, task complexity, and audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 160-181, February.

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