Strategi Foresight untuk Mengubah Perspektif Ex Ante ke Perspektif Ex Post dalam Proses Keputusan Auditor Independen  

Oleh:

Narsa, I Made

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 8 no. 2 (Dec. 2011), page 141-156.
Topik: foresight; hindsight; outcome; decisions; litigation
Fulltext: 149-232-1-SM.pdf (436.88KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study is intended to test the effect of outcome on independent auditors’ decision, and whether the use of foresight decision aids can alter auditors’ ex-ante perspective to ex-post perspective in decision process. We use experimental design involving 206 undergraduate accounting students. They are distributed into four groups: foresight, hindsight, foresight+single outcome, and foresigh+-multiple outcome. We found negative outcome affects independent auditors’ decision, and foresight strategies effectively alter independent auditor’s perspective from ex-ante to ex-post perspective. We also found that in decision making process auditors consider negative information more than positive information, which reflects auditors’ conservative attitude. The results of this study can serve as a guide for auditors in improving the quality of audit planning process to prevent litigation

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali