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Author: | Wright, W. |
Title: | Superior loan collectibility judgments given graphical displays |
Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 144-155 |
Index terms: | AUDITING LOANS GRAPHS |
Language: | eng |
Abstract: | This study tests the hypothesis that, given considerable task complexity, incremental availability of graphs of financial relationships will result in better financial judgments. Financial institution auditors received either tabular only or tabular plus graphical summarizations and comparisons of financial ratios. Each auditor provided judgments at three levels of task complexity, i.e., three levels of information acquisition and mental integration. |
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