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The Efficacy of a Decision Support Systemrnin Enhancing Risk Assessment Performance

机译：决策支持系统在提高风险评估绩效中的功效

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A pervasive challenge for decision-makers is evaluating data of varying form (e.g., quantitative vs. qualitative) and credibility in arriving at an overall risk assessment judgment. The current study tests the efficacy of a Decision Support System (DSS) for facilitating auditors' evaluation and assimilation of financial and nonfinancial information in accurately assessing the risk of material misstatements (RMM) in financial information. Utilizing the proximity compatibility principle, the DSS manipulates the display of cues either in an integral (where pieces of information are displayed on one computer screen) or separable (where pieces of information are displayed on different computer screens) format. Based on cognitive fit theory, we expect that the integral (separable) display best supports financial (nonfinancial) information processing, leading to enhanced risk assessment performance. In addition, we predict that consistent DSS display of financial and nonfinancial information facilitates risk assessment performance. Further, this study accentuates the importance of auditors' preference for presentation of financial and nonfinancial information and consistent presentation of all the information in strengthening the effect of DSS display format on risk assessment performance. We design a case which includes a seeded high fraud risk. A total of 112 audit seniors participated in the experiment where the DSS display format was manipulated and the auditors' RMM assessments and display preferences were measured. The results support the hypotheses and highlight the value of the DSS in enhancing risk assessment performance.
机译：决策者普遍面临的挑战是评估各种形式的数据（例如定量与定性）和可信度，以得出整体风险评估判断。当前的研究测试了决策支持系统（DSS）的功效，该系统有助于审计师评估和吸收财务和非财务信息，以准确评估财务信息中重大错报（RMM）的风险。 DSS利用邻近兼容性原理，以整体（在一个计算机屏幕上显示信息）或可分离（在不同计算机屏幕上显示信息）的形式显示提示。基于认知拟合理论，我们希望整体（可分离）显示能够最好地支持财务（非财务）信息处理，从而提高风险评估的绩效。此外，我们预测一致的DSS财务和非财务信息显示会促进风险评估的绩效。此外，本研究强调了审计师偏爱呈现财务和非财务信息以及一致呈现所有信息的重要性，以增强DSS显示格式对风险评估绩效的影响。我们设计了一个包含较高欺诈风险的案例。共有112名审计高级人员参加了该实验，其中操作了DSS显示格式，并测量了审计员的RMM评估和显示偏好。结果支持这些假设，并突出了DSS在增强风险评估绩效方面的价值。

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