GROUP SUPPORT SYSTEM AND EXPLANATORY FEEDBACK: AN EXPERIMENTAL STUDY OF MITIGATING HALO EFFECT

UTAMI, INTIYAS and WIJONO, SUTARTO (2015) GROUP SUPPORT SYSTEM AND EXPLANATORY FEEDBACK: AN EXPERIMENTAL STUDY OF MITIGATING HALO EFFECT. Ventura - Journal of Economics, Business and Accountancy, 18 (3). pp. 417-426. ISSN 2087-3735

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Abstract

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors’ decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors’ good impression on clients’ initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.

Item Type:	Article
Subjects:	000 - COMPUTER SCIENCE, INFORMATION, GENERAL WORKS
Divisions:	Research Center and Community Service Unit > Journal > Ventura
Depositing User:	Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited:	22 Jul 2016 02:41
Last Modified:	25 Jul 2016 01:45
URI:	http://eprints.perbanas.ac.id/id/eprint/121

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