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| Author: | Earley, C. E. |
| Title: | A Note on Self-Explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance |
| Journal: | Behavioral Research in Accounting
2003 : VOL. 15, p. 111-124 |
| Index terms: | AUDITING TRAINING COGNITION ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | This study extends a previous experiment (Earley 2001), showing how a "self-explanation" training intervention promoted learning in an auditing context. A causal model is proposed to examine the effect of providing outcome feedback (i.e., the correct answer) prior to or after self- explaining on the level of reasoning exhibited in self- explanations, and then the effect of level of reasoning on performance. The model was tested through an experiment in which auditors were trained to assess the reasonableness of client-provided discount rates used in real estate valuation. The results support the causal model, indicating that in the absence of outcome feedback, auditors exhibit a lower level of reasoning in their self-explanations, which then adversely affects their performance. |
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