Spontaneous and feedback-induced post-decision restructuring of decision aspects among experienced and novice external auditors
International Journal of Organization Theory & Behavior
ISSN: 1093-4537
Article publication date: 1 March 2008
Abstract
This study explores feedback-induced and spontaneous postdecision restructuring in a complex decision environment. We examine the impact of experience, decision norms, and the actual decision on postdecision restructuring tendencies. Experienced and novice auditors performed an aspect rating task as part of a going concern judgment. After a break, all participants were asked to recreate their decision stage aspect ratings, but only the experiment group received outcome feedback. We find that the restructuring tendencies are impacted primarily by experience and the original audit report choice. The post-decision restructuring more often than not is a result of adjustments made by participants lacking outcome feedback. This spontaneous defense is particularly vigorous when the report choice violates perceived experience-group norms and base-rates
Citation
Lundberg, C.G. and Nagle, B.M. (2008), "Spontaneous and feedback-induced post-decision restructuring of decision aspects among experienced and novice external auditors", International Journal of Organization Theory & Behavior, Vol. 11 No. 2, pp. 185-219. https://doi.org/10.1108/IJOTB-11-02-2008-B003
Publisher
:Emerald Publishing Limited
Copyright © 2008 by PrAcademics Press