Ditemukan 3 dokumen yang sesuai dengan query
Tri Ika Ayuananda
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The purpose of the research is to assess the recency effect about sequence, manner of presentation
and form of information on audit decisions when the information is presented sequentially or
simultaneously. Recency effect is a biased decision of the auditor when information is given in
sequence and auditors tend to weigh the last information greater than the earlier information. The
research used a 2x2x2 experimental design with 80 participants between the subject of undergraduate
students majoring in accounting. The results ...
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Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2015
J-Pdf
Artikel Jurnal Universitas Indonesia Library
Christina Dwi Cahyaningrum
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Pressures from various parties may impact auditor?s decisions. Complex and interrelated tasks
can also inhibit auditor to search for relevant information, to process it, and to determine audit
decision. This study aims to investigate the accuracy of audit decision made by junior auditors
when they face obedience pressure and task complexity. Using accounting bachelor students as
surrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to test
our hypotheses. We manipulate both obedience pressure and task complexity into ...
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Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2015
J-Pdf
Artikel Jurnal Universitas Indonesia Library
Intiyas Utami
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Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily
on judgment and decision making process. This article describes the development of experimental auditing
research and identifies the potentials for contemporary research by documenting the international article
from the 1970s to 2000s. This article is organized into the following sections. After the introductory part,
it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics
of contemporary EAP, and the development ...
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Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2013
PDF
Artikel Jurnal Universitas Indonesia Library
