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Author:Bamber, M.
Watson, R.
Callahan Hill, M.
Title:The effects of group support system technology on audit group decision making
Journal:Auditing
1996 : SPRING, VOL. 15:1, p. 122-134
Index terms:DISCLOSURE
GROUPS
TECHNOLOGY
Language:eng
Abstract:The purpose of a Group Support System (GSS) is to facilitate group decision making and to share information and expertise within a group. In an experimental setting, 25 four-person groups of practicing auditors were used to examine a GSS's potential to improve audit decision making. The experiment confirms that group decision making increases consensus and leads to a more complete problem-analysis. Moreover, the result suggests that a GSS maintains the benefits of group decision making over individual decision making.
SCIMA record nr: 147449
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