Narsa, I Made
(2013)
The Effectiveness of Foresight Decision Aids and Hindsight Strategy to Mitigate Auditors' and Evaluators Judgment.
World Review of Business Research, 3 (2).
pp. 1-13.
ISSN 1838-3955
Abstract
This research tests the effectiveness of foresight decision aids (single outcome and multiple outcome) and hindsight strategy (alternative outcome and alternative stakeholder) to mitigate auditors’ and evaluators’ judgment error. Two between subject experimental designs were conducted concurrently involving 282 participants. The results showed that the quality of auditors’
decisions increase and move to evaluators’ perspective. Meanwhile, the quality of evaluators’ decisions increase and move to auditors’ perspective. Other findings showed that both auditors and evaluators tend to pay more attention on negative than positive information.
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