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Author: | Leung, P.W. Trotman, K.T. |
Title: | The effects of feedback type on auditor judgement performance for configural and non-configural tasks |
Journal: | Accounting, Organizations and Society
2005 : AUG, VOL 30:6, p. 537-553 |
Index terms: | Accounting Auditing Feedback control |
Language: | eng |
Abstract: | This article studies the effect of different types of feedback on the risk assessment judgements of auditors on tasks requiring configural cue processing and on tasks not requiring configural cue processing. The types of feedback include outcome, task properties, cognitive, and combined task properties/cognitive. The results indicate that task properties feedback and combined feedback improved performance on both tasks. Outcome feedback was more effective for the non-configural task, while cognitive feedback was more effective for the configural task. |
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