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Representations as Decision Aids: The Asymmetric Effects of Words and Numbers on Auditors' Inherent Risk Judgments

机译：作为决策辅助的表示：单词和数字对审计师固有风险判断的不对称影响

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摘要

Decision aids often change the representations used to express risk cue information and communicate risk judgments. In this study, we hypothesize that numbers and words may have asymmetric effects when used to represent risk cue information as opposed to when used to communicate risk judgments. Specifically, decision makers' agreement on cue weights and judgment consensus may be higher with cue information stated in words rather than numbers, since appropriately chosen words can more directly convey the risk implications of information cues. In contrast, decision makers' consistency in applying their judgment policies and judgment consensus may be higher with risk judgments communicated in numbers instead of words, because the greater precision available with numbers allows finer discriminations of risk.To test our hypotheses, we conducted an experiment in which experienced financial auditors made inherent risk judgments for a hypothetical manufacturing client. Cue and response representations were manipulated between numbers and words. The results generally support our arguments. In addition, representing cue information in words increased the time required to acquire cue information relative to numeric representation. In contrast, requiring auditors to express their risk judgments in numbers increased the time required to express risk assessments relative to
机译：决策辅助工具通常会更改用于表示风险提示信息和传达风险判断的表示形式。在这项研究中，我们假设数字和单词在用来表示风险提示信息时而不是在传达风险判断时可能具有不对称的影响。具体来说，决策者在提示权重和判断共识上的共识可能会更高，而提示信息要用文字而非数字表示，因为适当选择的文字可以更直接地传达信息提示的风险含义。相比之下，决策者在运用决策而不是用言语传达风险判断时，运用其判断政策和判断共识的一致性可能会更高，因为数字提供的更高精确度可以更好地区分风险。为了检验我们的假设，我们进行了一项实验其中经验丰富的财务审计师为假设的制造客户做出了固有的风险判断。提示和响应表示在数字和单词之间进行操纵。结果通常支持我们的论点。另外，用单词表示提示信息相对于数字表示增加了获取提示信息所需的时间。相比之下，要求审计师用数字表达其风险判断会增加表达风险评估所需的时间，相对于

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  • 来源
    《Decision sciences》 |1997年第3期|709-743|共35页
  • 作者

    William N. Dilla; Dan N. Stone;

  • 作者单位

    School of Business Administration University of Missouri—St. Louis 8001 Natural Bridge Rd. St. Louis MO 63121 email;

    sdilla@umslvma.umsl.edu;

    Department of Accountancy University of Illinois—Urbana-Champaign 1206 S. Sixth St. Champaign IL 61820 email;

    d-stonel@uiuc.edu;

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