Narsa, I Made
(2011)
STRATEGI FORESIGHT UNTUK MENGUBAH PERSPEKTIF EX ANTE
KE PERSPEKTIF EX POST DALAM PROSES KEPUTUSAN AUDITOR
INDEPENDEN.
Jurnal Akuntansi dan Keuangan Indonesia, 8 (2).
pp. 141-156.
ISSN 1829-8494
Abstract
This study is intended to test the effect of outcome on independent auditors’ decision, and whether the use of
foresight decision aids can alter auditors’ ex-ante perspective to ex-post perspective in decision process. We use
experimental design involving 206 undergraduate accounting students. They are distributed into four groups:
foresight, hindsight, foresight+single outcome, and foresigh+-multiple outcome. We found negative outcome
affects 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 a guide for auditors in improving the quality of audit planning process to prevent litigation.
Actions (login required)
 |
View Item |
