框架效应下警告信息对决策辅助工具依赖程度的影响

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2020-06-26 DOI:10.22452/ajba.vol13no1.3

Dovi Septiari, Goedono Goedono

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引用次数: 0

摘要

研究目的:本研究实证检验了审计背景下预警信息对框架效应和决策辅助依赖关系的调节作用。我们测试警告信息是否调节框架和决策辅助依赖之间的关系。设计/方法/方法:本研究采用2 × 3实验设计，以65名本科生和13名会计专业学生为样本。因变量是决策援助依赖，由Gomaa, Hunton, Vaassen， & Carree(2011)情景测量。框架效应的操作如下:(1)积极框架效应，(2)消极框架效应，警告信息的操作如下:(1)弱警告，(2)强警告。研究发现:在审计环境中，警告信息降低了决策辅助的框架效应。本研究的一个突出发现是，在审计任务背景下，弱预警信息和强预警信息都被认为有效地降低了审计背景下决策辅助的框架效应偏差。这些结果表明，警告信息可以用于决策辅助依赖，以帮助审计人员在审计过程中调整最佳决策。理论贡献/独创性:据我们所知，之前的研究只考察了框架在商业背景下的去偏效果，而本文可能是第一个在审计任务领域测试这种去偏技术的研究。从业人员/政策含义:警告信息可以作为最佳工具之一，使审核员在审核过程中做出最佳决策。研究限制/启示:该研究没有使用过度依赖的具体测量方法。它对过度依赖的影响与依赖密不可分。关键词:决策辅助依赖，框架效应，警告信息，审计任务决策。JEL分类:M42

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Impact of Warning Messages on the Reliance Level on Decision Aids under the Framing Effect

Manuscript type: Research paper Research aims: This research empirically examined the moderating role of warning messages on the relationship between framing effect and decision aid reliance in an audit context. We test whether warning messages moderates the relationship between framing and decision aid reliance. Design/ Methodology/ Approach: The research employed a 2 x 3 experimental design involving 65 undergraduate students and 13 Accounting Profession Program students as the sample. The dependent variable is decision aid reliance which measured by Gomaa, Hunton, Vaassen, & Carree (2011) scenario. Framing effect which is manipulated as follows: (1) positive framing, (2) negative framing, and Warning messages is manipulated as follows: (1) weak warning, (2) strong warning. Research findings: It is revealed that the warning messages reduced the framing effect of the decision aid in an audit context. One of the highlighted findings in this research is that in the audit task context, both the weak and strong warning messages were considered effective in declining the bias of framing effect of the decision aid in an audit context. These results suggest that the warning message can be used in decision aid reliance to assist auditors adjusting best decisions in an audit process. Theoretical contribution/ Originality: To the best of the knowledge, the previous study only examined the debiasing effect of framing in a business context, while this paper could be the first research which tests this debiasing technic in auditing task area. Practitioner/ Policy implication: Warning message can be used as ones of the best tools where make auditor produce best decisions as long as the audit process. Research limitation/ Implication: The study didn’t use a specific measure of overreliance. It affects on the overreliance can’t be differed with reliance. Keywords: Decision aid reliance, framing effect, warning message, audit task decision. JEL Classification: M42

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.