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In light of advances in the theory of cognition (Anderson, 1996, 2000; Anderson & Fincham, 1994; Anderson & Lebiere, 1998) and research on learning from worked examples (Atkinson et al., 2000; Cooper & Sweller, 1987; Sweller & Cooper, 1985), this study extends earlier research findings that auditors need practice and certain kinds of feedback to acquire procedural knowledge to identify causes of variations between expected and actual financial ratios. We test an alternative form of instruction: worked examples. As predicted by Anderson's ACT-R 4.0 theory, the results indicate individuals’ pre-test declarative knowledge interacts significantly with learning method (with or without examples) on procedural knowledge acquisition. In contrast to prior findings, this study shows that improvements in auditing procedural knowledge can be achieved by passive instruction in worked examples, a potentially more efficient (cost-effective) method than practice and feedback for auditor training.

Online learning in higher education has, until most recently, been delivered primarily through learning management systems (LMS) such as BlackBoard, Moodle, and others. However, responding to budgetary concerns and burgeoning enrollments, delivery of online learning via multiple open source (free) formats, is quickly becoming an attractive and inexpensive option for online distance and learning programs. Multi-user virtual environments, or MUVEs, are one such option that provides an interactive and socially rich learning experience for learners. In this chapter, the authors propose a dually fused pedagogical framework that has the potential to provide both asynchronous and synchronous online learning activities the elicit critical thinking skills and that further align with additional skills twenty-first century learners and instructors need to compete in today's global society.

The purpose of this paper is to test the existence of the halo effect caused by the presentation of information scope (holistic/specific), which can eventually lead to an inaccurate risk assessment of material misstatement. Empirical evidence is provided to demonstrate that methods of knowledge acquisition (explanatory feedback and self-explanation) are able to mitigate the halo effect.

This study used an experimental research, which focused on control and experimental groups in order to determine if the halo effect caused by the information scope (holistic/specific) can be mitigated via the explanatory feedback or self-explanation method.

It was found that auditors who received information from the holistic scope tend to experience the halo effect and eventually, their risk assessments of material misstatement also became less accurate when compared to auditors who received information from the specific scope. The explanatory feedback was found to be effective in mitigating the halo effect. However, the self-explanation knowledge acquisition method was not reliable in mitigating the halo effect.

This research use self-explanation with a manual technique but, in practice, most auditors use audit tools based on computer. Experimental setting with computer to self-explanation cannot held because there is limitation of seminar setting. This research used individual decision; in practice most of audit decision with discussion in audit team.

CPA firms can use explanatory feedback, which comes in the form of managers’ review as a form of knowledge acquisition method as a mitigation strategy for the halo effect.

The social implication of this research is the halo effect that can influence the decision in many aspects. Individuals must increase their professional values with many trainings that are useful to mitigating the halo effect.

The outcome of this paper was derived from the first accounting study that relied on learning methods as a mitigation strategy for the halo effect. In other words, this study used explanatory feedback and self-explanation as methods to test the halo effect. Previous literature on mitigating the halo effect had used audit experiences, implying that CPA firms’ intervention was unnecessary. Moreover, such study periods had been much longer, thereby, deteriorating the effectiveness of the research. Previous studies had only used the learning method to increase human capital quality and this was not related to any method as a mean to mitigate individual bias, for example, the halo effect, and an issue that was covered by this study.

The ability to correctly interpret legal text and reconcile conflicting authorities is an essential skill for students learning to do tax research. As with other complex tasks, these abilities develop more effectively through instruction that focuses on concepts and strategies; contextually relevant and repeated practice; and tailored, explanatory feedback. This chapter describes an innovative, new instructional web resource that incorporates each of these teaching perspectives to help students interpret and reconcile tax law. Scores on in-class exercises suggest that using this tool improves student evaluative skills.

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.

This study aims to investigate quality of feedback as offered by supervisor-assessors with varying levels of assessor expertise following assessment of performance in residency training in a health care setting. It furthermore investigates if and how different levels of assessor expertise influence feedback characteristics.

Experienced (n=18) and non-experienced (n=16) supervisor-assessors with different levels of assessor expertise in general practice (GP) watched two videotapes, each presenting a trainee in a “real-life” patient encounter. After watching each videotape, participants documented performance ratings, wrote down narrative feedback comments and verbalized their feedback. Deductive content analysis of feedback protocols was used to explore quality of feedback. Between-group differences were assessed using qualitative-based quantitative analysis of feedback data.

Overall, specificity and usefulness of both written and verbal feedback was limited. Differences in assessor expertise did not seem to affect feedback quality.

Results of the study are limited to a specific setting (GP) and assessment context. Further study in other settings and larger sample sizes may contribute to better understanding of the relation between assessor characteristics and feedback quality.

Findings suggest that even with supervisor-assessors with varying levels of assessor expertise who are trained in performance assessment and the provision of performance feedback, high-quality feedback is not self-evident; coaching “on the job” of feedback providers and continuous evaluation of feedback processes in performance management systems is crucial. Instruments should facilitate provision of meaningful feedback in writing.

The paper investigates quality of feedback immediately following assessment of performance, and links feedback quality to assessor expertise. Findings can contribute to improvement of performance management systems and assessments for developmental purposes.

Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback in an accounting firm, are in turn, affected by the supervisor's personality, as defined by the Big Five personality factors.

Methodology/approach – We conducted a web-based study with 115 accountants from a top 100 US accounting firm. The accountants completed questionnaires related to the personality of their supervisors along with questionnaires related to the support, abuse, and feedback they received from their supervisors. We analyzed the data using factor analysis and multiple regression.

Findings – We hypothesize that Openness and Agreeableness increase support; Neuroticism increases abuse, but less so if the supervisor is an Extravert; and Extraversion and Conscientiousness increase feedback. Among the hypothesized relationships, all are supported except the relationship between Openness and support. Additional findings are that Extraversion and Conscientiousness increase support; Agreeableness and Conscientiousness decrease abuse; and Agreeableness increases feedback.

Research implications – Our study contributes to the literature by demonstrating the relationship between the personality traits of supervisors and their behavior toward subordinates in an accounting setting. The results of our study can be used in identifying the supervisors who have the right personality for the position, which will likely improve the work environment and reduce turnover.

Increasing constraints on personnel and resources have led to a focus on alternative methods of transmitting knowledge to novices, whether university students or newly hired staff. This chapter focuses on one such alternative through the use of a technology-based educational delivery system (TBEDS). Prior research has addressed individual components of technology-supported systems or performed experiments of limited time and direct external relevance to the participants, but has not addressed the effect of a holistic approach to technology-based learning on users. This study capitalizes on a unique, holistically designed TBEDS to longitudinally examine the impact of systems on novices' procedural knowledge acquisition under conditions of actual usage. The longitudinal data also illustrates the role of user-determined experiential practice on achievement as moderated by comfort with technology. The findings indicate a strong relationship between the use of a TBEDS for repeated experiential practice and procedural knowledge acquisition. Individual components of effort (quantity of problems attempted, frequency of practice sessions, and quality of practice) are examined, with quantity being significantly positively related to performance, as is quality when the user is accountable to an external authority for that quality.

Attribution bias can be costly to firms because it hinders decision makers’ ability to infer the real cause of prior events and take corrective action to improve future performance. This study extends prior research by examining whether and how the presence of variance reporting from accounting systems affects firm profitability through a labor cost management decision that is highly susceptible to attribution bias. Our results support the prediction that the presence of variance reporting (process feedback) increases the likelihood of belief revision and corrective action related to the systematic error, and thus increases overall profitability for the firm. The findings of our study propose a solution to attribution and learning problems observed when decision makers are responsible for both cost management and bids as documented in prior literature.

While digital media changed the nature of communication in service contexts, often allowing customers to interact instantly with service providers, the implications and opportunities for managing service employees are widely unknown. This is surprising, given that service employees are an important determinant of service firms’ success. This article examines the effects of real-time performance feedback on employees’ service performance and investigates both how and under what conditions timely feedback encourages employees’ engagement.

Two experiments test the conceptual model and the proposed hypotheses. A field experiment uses real customer feedback gathered after interaction with the app-chat of a large telecommunications provider. It tests the effect of feedback timing on service employees’ performance and also examines the effect of feedback timing on their engagement. A subsequent scenario-based experiment then investigates the influence of selected moderators on the feedback timing–engagement relationship.

This article finds that real-time feedback leads to greater service performance than subsequent feedback. Furthermore, real-time feedback positively affects service employee engagement through the perceived controllability of the feedback and the service situation. Finally, feedback valence, task goals, individuals’ need for closure (NCL), and gender interact with feedback timing to influence employee engagement.

This research investigates the potential of real-time performance feedback for service firms, combines and extends a variety of literature streams, and provides recommendations for the future management of service employees.