文章基本信息

标题：Error Propensities Amongst Finance and Accounting Professionals: Can We Quantitatively Measure Illusion of Control or Chaos?
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作者：Keith I. Taylor ; Halil Kiymaz
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2022
卷号：11
期号：3
页码：34-48
DOI：10.5430/afr.v11n3p34
语种：English
出版社：Sciedu Press
摘要：Most financial and accounting tasks and analytics, whether associated with the past or future, assume knowledge of process, variation, and statistics. Yet, finance and accounting personnel averaging 13 years of experience could not distinguish non-random from random time-series strings in an assessment using statistical process control charts. Respondents scored no better than guessing compared to a series of true-false questions. Latent class analysis methods within partial least square structural equation modeling successfully uncovered segments of respondents with large explained variance and significant paths to explicate tendencies toward type I or type II error rates, i.e., an illusion of control or illusion of chaos. Relationships between the desirability of control, personal fear of invalidity, and error rates were more varied than expected.
关键词：type I and type II errors;time series;statistical process control charts;partial least squares structural equation modeling;illusion of control;illusion of chaos