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Spontaneous and feedback-induced post-decision restructuring of decision aspects among experienced and novice external auditors

Spontaneous and feedback-induced post-decision restructuring of decision aspects among... This study explores feedback-induced and spontaneous postdecision restructuring in a complex decision environment. We examine the impact of experience, decision norms, and the actual decision on postdecision restructuring tendencies. Experienced and novice auditors performed an aspect rating task as part of a going concern judgment. After a break, all participants were asked to recreate their decision stage aspect ratings, but only the experiment group received outcome feedback. We find that the restructuring tendencies are impacted primarily by experience and the original audit report choice. The post-decision restructuring more often than not is a result of adjustments made by participants lacking outcome feedback. This spontaneous defense is particularly vigorous when the report choice violates perceived experience-group norms and base-rates http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Organization Theory & Behavior Emerald Publishing

Spontaneous and feedback-induced post-decision restructuring of decision aspects among experienced and novice external auditors

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1093-4537
DOI
10.1108/IJOTB-11-02-2008-B003
Publisher site
See Article on Publisher Site

Abstract

This study explores feedback-induced and spontaneous postdecision restructuring in a complex decision environment. We examine the impact of experience, decision norms, and the actual decision on postdecision restructuring tendencies. Experienced and novice auditors performed an aspect rating task as part of a going concern judgment. After a break, all participants were asked to recreate their decision stage aspect ratings, but only the experiment group received outcome feedback. We find that the restructuring tendencies are impacted primarily by experience and the original audit report choice. The post-decision restructuring more often than not is a result of adjustments made by participants lacking outcome feedback. This spontaneous defense is particularly vigorous when the report choice violates perceived experience-group norms and base-rates

Journal

International Journal of Organization Theory & BehaviorEmerald Publishing

Published: Mar 1, 2008

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