Patrick W. Leung
Hong Kong Polytechnic University
Ken T. Trotman
The University of New South Wales
Abstract: This study examines the effect of four different types of feedback (outcome, task properties, cognitive, combined task properties and cognitive) on the risk assessment judgments of auditors on a high complexity task (configural cue processing) and a low complexity task (non-configural cue processing). While task properties and combined feedback improves performance on both tasks, outcome feedback was more effective in the low complexity task, while cognitive feedback was more effective in the high complexity task. In addition to direct practical implications, from a theoretical perspective these results help to reconcile earlier mixed results in accounting and psychology. We also found that the level of participant self-insight affected the impact of cognitive feedback. Finally, combined feedback was particularly effective in transferring knowledge across tasks.
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