POST-DECISION EDITING OF AUDITORS ’ JUDGMENT：（政策例会后编辑审计师的判断）.pdfVIP

APPLIED COGNITIVE SCIENCE AND H UMAN CENTERED SYSTEMS 45 POST-DECISION EDITING OF AUDITORS’ JUDGMENT C. Gustav Lundberg1,2 and Brian M. Nagle 1 1A.J. Palumbo School of Business Administration, Duquesne University 600 Forbes Avenue, Pittsburgh, PA 15282, USA LUNDBERG@DUQ.EDU NAGLE@DUQ3.CC.DUQ.EDU 2Swedish School of Economics and Business Administration Arkadiagatan 22, 00100 Helsinki, FINLAND Abstract: Post-decision restructuring is the unconscious revision of what one saw and thought in the pre-decision stage as a result of outcome feedback. Professional auditors and auditing students participated in a post-decision restructuring (hindsight) experiment involving going concern judgments. Lack of feedback among professional participants invited more pronounced post-decision adjustments than access to feedback, in particular among participants who chose a going concern report. Whereas professionals were relatively unaffected by outcome feedback, novices were more likely to bolster their supportive signal ratings (and suppress the ratings of counter-indicative signals) following positive feedback. The findings are related to the effect of domain expertise on judgment heuristics. Keywords: Hindsight, Post-Decision Restructuring, Going Concern Judgment 1 Introduction Dynamic domains such as auditing may be particularly vulnerable to post-decision restructuring as experts rely heavily on rapid matches between what they observe and what they have made sense of in the past. Post-decision restructuring is the unconscious revision of what one saw and thought in the pre-decision stage as a result of outcome feedback. In short, the hindsight bias results fro