Redirigiendo al acceso original de articulo en 24 segundos...
ARTÍCULO
TITULO

Testing of the review and primary effects on long series audit information and its mitigation methods with group discussions

Yolanda Christina Rambing    
Intiyas Utami    
Ika Kristianti    

Resumen

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of mitigation by using group discussion to improve the decision quality. It consists of recency effect and primacy effect. The recency effect is a bias that occurs when an individual making a decision by weighing the final information received is greater than the overall information received. In addition, the primacy effect is a bias that occurs when an individual makes a decision by weighing the initial information compared to the last information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that: (i) the quality of individual decision that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than it was before group discussion, (ii) the quality of individual decision that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion, (iii) group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information.

Palabras claves

 Artículos similares

       
 
Romsa Endrekson     Pág. 48 - 58
Village Government or also called Pemdes is a government agency tasked with managing village-level regions. This study aims to determine and analyze the influence of the progressive innovative leadership style of the village government on decision making... ver más

 
Shengkun Xie and Anna T. Lawniczak    
Predictive modeling is a key technique in auto insurance rate-making and the decision-making involved in the review of rate filings. Unlike an approach based on hypothesis testing, the results from predictive modeling not only serve as statistical eviden... ver más

 
Tharwah Shaalan     Pág. 151 - 156
This paper aims to classify the credit risk and interpret the operational efficiency for Islamic banks listed on the Bahrain Stock Exchange (BSE). The paper is divided into two parts. Part I relates to classifying the risk of lending via a range of varia... ver más

 
Rosman Mohammed Yusoff,Abdul Ghafoor Kazi,Muhammad Muddassar Khan     Pág. 271 - 276
Sustainable Livelihoods Index (SLI) is most commonly used tool to assess the livelihood assets at disaster hit area. The objective of this study was to operationalize the construct of livelihood and formulate its scale by testing its psychometric propert... ver más

 
Whitney O. Peake, Derrick D'Souza     Pág. 82 - 104
Legitimacy is a critical resource for new ventures. Yet, our review of the literature indicates that the process through which new venture legitimacy judgments are bestowed by stakeholders is under-theorized. Additionally, the consequences of the legitim... ver más