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The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment

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  • Fulmer, Bachman P.
  • Gerard, Gregory J.

Abstract

The widespread availability of digital financial statements across different platforms presents challenges related to potentially misdirecting visual cues and inconsistent terminology. This study employs a quasi-experimental design to analyze the influence of misdirecting visual cues and alternative terminology on attention during information search behavior, while also examining how accounting domain knowledge moderates these effects. All participants demonstrated more efficient search behavior over time, but the effect was moderated by accounting domain knowledge. Those with high accounting domain knowledge showed significantly greater performance improvements, underscoring the role of domain knowledge in the search process. Participants with high accounting domain knowledge searched more efficiently and adapted better to irrelevant cues and inconsistent terminology, illustrating the advantage of a cognitive schema even in a basic tabular search task.

Suggested Citation

  • Fulmer, Bachman P. & Gerard, Gregory J., 2025. "The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    • Handle: RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000296
    DOI: 10.1016/j.accinf.2025.100753
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    References listed on IDEAS

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