Upaya Meningkatkan Kualitas Pertimbangan Audit Melalui Self-Review: Kasus Going Concern Perusahaan  

Oleh:

Suartana, I Wayan

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 11 no. 3 (Sep. 2008), page 348-363.
Topik: Recency Effect; Debiasing; Self-Review; and Going Concern Judgment

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study examines self review as the debiasing mechanisms that can reduce the recency effect and improve judgment quality. Judgment quality is independent of outcomes. In an uncertain environment a bad outcome may result even though the judgment process is "good" in the sense that all relevant information is properly consideres (Kennedy, 1993). Hogart and Einhorn (1992) propose and test a descriptive model of belief adjustment. They posit that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. One important prediction of the model is that order, in which a short series of complex, mixed evidence is evalueated, leads to a recency effect. Little research has been done on the issues of debiasing recency effect in an audit environment. Such research is necessary since the use of disproportional heuristic in decision making will lead towards an error. The results how that self review mechanisms significantly reduces errors in the evaluation of going concern.

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