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Spontaneous and feedback-induced post-decision restructuring of decision aspects among experienced and novice external auditors

C. Gustav Lundberg (A.J. Palumbo School of Business Administration and John F. Donahue Graduate School of Business, Duquesne University)
Brian M. Nagle (A.J. Palumbo School of Business Administration and John F. Donahue Graduate School of Business, Duquesne University)

International Journal of Organization Theory & Behavior

ISSN: 1093-4537

Article publication date: 1 March 2008

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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

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Emerald Publishing Limited

Copyright © 2008 by PrAcademics Press

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