Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/19856
Title: The effects of feedback type on auditor judgment performance for configural and non-configural tasks
Authors: Leung, PW 
Trotman, KT
Issue Date: 2005
Publisher: Pergamon-Elsevier Science Ltd
Source: Accounting, organizations and society, 2005, v. 30, no. 6, p. 537-553 How to cite?
Journal: Accounting, Organizations and Society 
Abstract: 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.
URI: http://hdl.handle.net/10397/19856
ISSN: 0361-3682
DOI: 10.1016/j.aos.2004.11.003
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