Group Support System and Explanatory Feedback: An Experimental Study of Mitigating Halo Effect  

Oleh:

Utami, Intiyas ; Wijono, Sutarto

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 18 no. 3 (2016), page 417-426.
Topik: Halo Effect; Group Support System; and Explanatory Feedback
Fulltext: 417-426_her.pdf (259.8KB)

Isi artikel

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors’ decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors’ good impression on clients’ initial condition. This r esearch aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally manipulate explanatory feedback and GSS using online web-site. The subjects are students who have already taken auditing courses. The results show that: 1) explanat ory feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best methods to mitigate halo effect.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali