IDEAS home Printed from https://ideas.repec.org/a/eee/jobhdp/v72y1997i2p232-255.html
   My bibliography  Save this article

The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance

Author

Listed:
  • Glover, Steven M.
  • Prawitt, Douglas F.
  • Spilker, Brian C.

Abstract

No abstract is available for this item.

Suggested Citation

  • Glover, Steven M. & Prawitt, Douglas F. & Spilker, Brian C., 1997. "The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(2), pages 232-255, November.
  • Handle: RePEc:eee:jobhdp:v:72:y:1997:i:2:p:232-255
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0749-5978(97)92735-7
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Todd, Peter & Benbasat, Izak, 1994. "The Influence of Decision Aids on Choice Strategies: An Experimental Analysis of the Role of Cognitive Effort," Organizational Behavior and Human Decision Processes, Elsevier, vol. 60(1), pages 36-74, October.
    2. Kottemann, Jeffrey E. & Davis, Fred D. & Remus, William E., 1994. "Computer-Assisted Decision Making: Performance, Beliefs, and the Illusion of Control," Organizational Behavior and Human Decision Processes, Elsevier, vol. 57(1), pages 26-37, January.
    3. Whitecotton, Stacey M., 1996. "The Effects of Experience and a Decision Aid on the Slope, Scatter, and Bias of Earnings Forecasts," Organizational Behavior and Human Decision Processes, Elsevier, vol. 66(1), pages 111-121, April.
    4. 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.
    5. 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.
    6. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    7. Remus, William & O'Conner, Marcus & Griggs, Kenneth, 1996. "Does Feedback Improve the Accuracy of Recurrent Judgmental Forecasts?," Organizational Behavior and Human Decision Processes, Elsevier, vol. 66(1), pages 22-30, April.
    8. Mark S. Silver, 1990. "Decision Support Systems: Directed and Nondirected Change," Information Systems Research, INFORMS, vol. 1(1), pages 47-70, March.
    9. 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.
    10. Libby, Robert & Tan, Hun-Tong, 1994. "Modeling the determinants of audit expertise," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 701-716, November.
    11. Devine, Dennis J. & Kozlowski, Steve W. J., 1995. "Domain-Specific Knowledge and Task Characteristics in Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 64(3), pages 294-306, December.
    12. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rose, Jacob M. & Wolfe, Christopher J., 2000. "The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 285-306, April.
    2. Chuan-Hoo Tan & Hock-Hai Teo & Izak Benbasat, 2010. "Assessing Screening and Evaluation Decision Support Systems: A Resource-Matching Approach," Information Systems Research, INFORMS, vol. 21(2), pages 305-326, June.
    3. Michelle Reyers & Daniël Gerhardus Gouws, 2014. "The rationality of retirement preservation decisions: A conceptual model," Journal of Economics and Behavioral Studies, AMH International, vol. 6(5), pages 418-431.
    4. Koreff, Jared & Weisner, Martin & Sutton, Steve G., 2021. "Data analytics (ab) use in healthcare fraud audits," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
    5. Slobodan Kacanski, 2016. "ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 39-64.
    6. 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.
    7. Seow, Poh-Sun, 2011. "The effects of decision aid structural restrictiveness on decision-making outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 40-56.
    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    2. Lawrence, Michael & Sim, William, 1999. "Prototyping a financial DSS," Omega, Elsevier, vol. 27(4), pages 445-450, August.
    3. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    4. Jean‐Lin Seow, 2009. "Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 183-205, March.
    5. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
    6. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    7. Mahmud, Hasan & Islam, A.K.M. Najmul & Ahmed, Syed Ishtiaque & Smolander, Kari, 2022. "What influences algorithmic decision-making? A systematic literature review on algorithm aversion," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    8. Chu, P. C. & Spires, Eric E. & Sueyoshi, Toshiyuki, 1999. "Cross-Cultural Differences in Choice Behavior and Use of Decision Aids: A Comparison of Japan and the United States," Organizational Behavior and Human Decision Processes, Elsevier, vol. 77(2), pages 147-170, February.
    9. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
    10. 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.
    11. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
    12. Kim Ittonen & Karla Johnstone & Emma-Riikka Myllym�ki, 2015. "Audit Partner Public-Client Specialisation and Client Abnormal Accruals," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 607-633, September.
    13. 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.
    14. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    15. Patrick W. Leung & Ken T. Trotman, 2008. "Effect of different types of feedback on the level of auditors’ configural information processing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 301-318, June.
    16. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
    17. Chu, P. C. & Spires, Eric E., 2003. "Perceptions of accuracy and effort of decision strategies," Organizational Behavior and Human Decision Processes, Elsevier, vol. 91(2), pages 203-214, July.
    18. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
    19. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
    20. Stone, Dan N. & Hunton, James E. & Wier, Benson, 2000. "Succeeding in managerial accounting. Part 1: knowledge, ability, and rank," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 697-715, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jobhdp:v:72:y:1997:i:2:p:232-255. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/obhdp .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.