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- W1995710042 abstract "Auditors' performance is evaluated in a variety of contexts and at various time intervals following professional conduct. Outcome knowledge is often available prior to evaluation, and accordingly, evaluations may reflect hindsight biases. The purpose of this paper is to examine the effects of outcome knowledge on evaluations of professional audit judgement. Specifically, we hypothesize that outcome effects will be altered by two factors: (1) conduct that involves the incomplete use (truncated application) of available decision aids and (2) the degree to which evaluators exhibit intolerance of ambiguity. We also examined the interaction of these two factors. Results of our experiment confirmed our hypotheses regarding the influence of decision aid usage and individuals' intolerance of ambiguity on outcome effects. Negative, non-normative outcome effects were strongest when available analytical procedures decision aids were only partially utilized; participants who were intolerant of ambiguity were subject to hindsight biases, while tolerant subjects were not. Implications are discussed in terms relating to (internal) performance evaluations and extensions to external legal liability." @default.
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- W1995710042 date "1997-03-01" @default.
- W1995710042 modified "2023-10-03" @default.
- W1995710042 title "The Influence of Outcome Effects, Decision Aid Usage, and Intolerance of Ambiguity on Evaluations of Professional Audit Judgement" @default.
- W1995710042 cites W2958041048 @default.
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- W1995710042 doi "https://doi.org/10.1111/1099-1123.00012" @default.
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