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Effect of different types of feedback on the level of auditors’ configural information processing

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  • Patrick W. Leung
  • Ken T. Trotman

Abstract

Previous audit judgement research has emphasized the importance of auditors processing information configurally (i.e. jointly considering the impact of different cues). This paper examines the impact of four different forms of feedback (outcome, task properties, cognitive and combined) on increasing the extent of configural information processing by auditors. We find that task properties, cognitive and combined (task properties plus cognitive) feedback all lead to increased configural information processing. There is no impact of outcome feedback. We also find that the extent of configural processing is positively associated with our measure of judgement performance. We discuss the implications of the results for audit firms.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:acctfi:v:48:y:2008:i:2:p:301-318
    DOI: 10.1111/j.1467-629X.2007.00238.x
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    References listed on IDEAS

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    1. Balzer, William K. & Hammer, Leslie B. & Sumner, Kenneth E. & Birchenough, Todd R. & Martens, Sandra Parham & Raymark, Patrick H., 1994. "Effects of Cognitive Feedback Components, Display Format, and Elaboration on Performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 58(3), pages 369-385, June.
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    3. Balzer, William K. & Sulsky, Lorne M. & Hammer, Leslie B. & Sumner, Kenneth E., 1992. "Task information, cognitive information, or functional validity information: Which components of cognitive feedback affect performance?," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(1), pages 35-54, October.
    4. Leung, Patrick W. & Trotman, Ken T., 2005. "The effects of feedback type on auditor judgment performance for configural and non-configural tasks," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 537-553, August.
    5. 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.
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    Cited by:

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    4. Krumwiede, Kip R. & Swain, Monte R. & Thornock, Todd A. & Eggett, Dennis L., 2013. "The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures," Advances in accounting, Elsevier, vol. 29(2), pages 205-217.

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