The Effects of Incomplete Outcome Feedback on Auditors' Self-Perceptions of Judgment Ability.

William S. Waller; William L. Felix

doi:10.2308/tar-4483381

The Accounting Review Vol. 59 No. 4 1984

The Effects of Incomplete Outcome Feedback on Auditors' Self-Perceptions of Judgment Ability.

William S. Waller¹; William L. Felix²

¹ Assistant Professor of Accounting, University of Arizona. 1 · ² Price Waterhouse Auditing Professor, University of Arizona. 2

Abstract

Auditors' self-perceptions of their judgment ability may affect how well they learn from experience and how much they rely on decision aids. This study tests the hypothesis that incomplete outcome feedback causes auditors' self-perceived judgment ability to be affected by factors that are not necessarily related to actual judgment ability. The results of an experiment that used professional auditors as subjects making internal control judgments were, for the most part, consistent with this hypothesis.

DOI: 10.2308/tar-4483381
Volume: 59
Issue: 4
Pages: 637-646
Language: en
Sources: openalex crossref

The Effects of Incomplete Outcome Feedback on Auditors' Self-Perceptions of Judgment Ability.

Abstract

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