Post-decision Editing of Auditors’ Judgment
نویسندگان
چکیده
Post-decision restructuring is the unconscious revision of what one saw and thought in the pre-decision stage as a result of outcome feedback. Professional auditors and auditing students participated in a post-decision restructuring (hindsight) experiment involving going concern judgments. Lack of feedback among professional participants invited more pronounced post-decision adjustments than access to feedback, in particular among participants who chose a going concern report. Whereas professionals were relatively unaffected by outcome feedback, novices were more likely to bolster their supportive signal ratings (and suppress the ratings of counter-indicative signals) following positive feedback. The findings are related to the effect of domain expertise on judgment heuristics.
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