文章基本信息

标题：Group support system and explanatory feedback: An experimental study of mitigating halo effect
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作者：Intiyas Utami ; Intiyas Utami ; Sutarto Wijono 等
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2015
卷号：18
期号：3
页码：417-426
DOI：10.14414/jebav.v18i3.511
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：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.
其他摘要：Penilaian dengan perspektif menyeluruh berpotensi pada munculnya halo effect yang mempengaruhi akurasi pengambilan keputusan auditor. Keputusan audit pada tahap awal yang dipengaruhi oleh bias berpotensi pada keputusan akhir audit. Un tuk itu efek halo
关键词：Halo Effect;Group Support System;and Explanatory Feedback