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Strategi foresight untuk mengubah perspektif ex ante ke perspektif ex post dalam proses keputusan auditor independen
This study is intended to test the effect of outcome on independent auditors' decision and whether the use of foresight decision sids can alter auditors' ex-ante perspective to ex-post perspective in decision process. We use experimental design involving 206 undergraduate accounting students. The are distributed into four groups : foresight, hindsight, foresight+single outcome, and foresigh+multiple outcome. We found negative outcome effects independent auditors'decision and foresight strategies effectively alter independent auditor's perspective from ex-ante to ex-post perspective. We also found that in decision making process auditors consider negative information more than positive information, which reflects auditors' conservative attitude. The results of this study can serve as guide for auditors in improving the quality of audit planning process to prevent litigation.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal Akuntansi dan Keuangan Indonesia 2011 |
|---|---|
| Edisi | - |
| Subjek | Decisions Outcome Foresight Hindsight Litigation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |