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The effects of feedback type on auditor judgment performance for configural and non-configural tasks

机译:反馈类型对配置和非配置任务的审核员判断绩效的影响

摘要

This study examines the effect of four different types of feedback (outcome, task properties, cognitive, combined task properties/ cognitive) on the risk assessment judgments of auditors on two tasks, one requiring configural cue processing and the other not requiring configural cue processing. Task properties feedback and combined feedback improved performance on both tasks. Outcome feedback was more effective for the non-configural task, while cognitive feedback was more effective for the configural task. We also found that, on the configural task, the effect of cognitive feedback was heightened by lower levels of participant self-insight. Finally, combined feedback was particularly effective in transferring knowledge across tasks. These results have direct practical application for the use of feedback in audit practice. From a theoretical perspective they also help to reconcile earlier mixed results in accounting and psychology.
机译:这项研究检查了四种不同类型的反馈(结果,任务属性,认知,组合任务属性/认知)对审核员对两项任务的风险评估判断的影响,一项任务需要配置提示处理,另一项不需要配置提示处理。任务属性反馈和组合反馈提高了两个任务的性能。结果反馈对于非配置性任务更有效,而认知反馈对配置性任务更有效。我们还发现,在配置任务上,较低水平的参与者自我意识增强了认知反馈的效果。最后,组合反馈对于跨任务传递知识特别有效。这些结果对于在审计实践中使用反馈具有直接的实际应用。从理论上讲,它们还有助于调和会计和心理学领域的早期混合结果。

著录项

  • 作者

    Leung PW; Trotman KT;

  • 作者单位
  • 年度 2005
  • 总页数
  • 原文格式 PDF
  • 正文语种 eng
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