1 / 8

Audit Judgment Confidence

Audit Judgment Confidence. Karen Pincus Discussant: Colin Onita. Purpose of study. Replication study Properly categorize confidence construct as IV or DV (outcome or process variable) Resolve inconsistencies in previous literature

reeves
Télécharger la présentation

Audit Judgment Confidence

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Audit Judgment Confidence Karen Pincus Discussant: Colin Onita

  2. Purpose of study • Replication study • Properly categorize confidence construct as IV or DV (outcome or process variable) • Resolve inconsistencies in previous literature • Provide further insight into relationship between individual characteristics and confidence

  3. Confidence as output variable • Logic inconsistencies between accuracy and confidence • Theoretical and literature support lacking • Strawman argument

  4. Confidence as process • Stopping rules • Confidence threshold • No expected relation between accuracy and confidence • Additional stopping rules (not considered) • Social norms – follow the leader, follow the crowd • Task structure • Cognitive representational strategy

  5. Theory • Task structure -the degree to which the necessary inputs, operations on those inputs, and outputs are known and recognizable to the decision maker (Byström and Järvelin1995; March and Simon 1958; Simon 1973, 1981; Vakkari 1999; see also Rowley 2000) • Task representation - the strategy the decision maker adopts to represent the task • Decompositional or holistic (Morera and Budescu 1998; Simon 1981; Smith 1998; Srivastava and Raghubir 2002)

  6. Theory

  7. Impact of individual differences on Confidence • Experience (+) • Ambiguity tolerance (+) - Or maybe (-) • Risk Taking propensity (+) – Similar to AT • Prior expectations (if result similar) (+) – confirmation effect • Not considered • Need for closure • Personality types (Jung) • Others

  8. Data Analysis • Sample size adequate • If data split on correct and incorrect – still adequate? • Power Analysis? • Reliabilities of instruments used ? • Generalizability?

More Related