Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/26242
Title: Effect of different types of feedback on the level of auditors' configural information processing
Authors: Leung, PW 
Trotman, KT
Keywords: Auditor judgements
Feedback
Configural information processing
M42
Issue Date: 2008
Publisher: Wiley-Blackwell
Source: Accounting and finance, 2008, v. 48, no. 2, p. 301-318 How to cite?
Journal: Accounting and finance 
Abstract: Previous audit judgement research has emphasized the importance of auditors processing information configurally (i.e. jointly considering the impact of different cues). This paper examines the impact of four different forms of feedback (outcome, task properties, cognitive and combined) on increasing the extent of configural information processing by auditors. We find that task properties, cognitive and combined (task properties plus cognitive) feedback all lead to increased configural information processing. There is no impact of outcome feedback. We also find that the extent of configural processing is positively associated with our measure of judgement performance. We discuss the implications of the results for audit firms.
URI: http://hdl.handle.net/10397/26242
ISSN: 0810-5391
EISSN: 1467-629X
DOI: 10.1111/j.1467-629X.2007.00238.x
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