An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Jared M. Hamburg
Washington State University

Abstract: This research paper intends to provide evidence for the existence of a computer-generated financial statement reliance heuristic amongst financial decision-makers. Such a heuristic could result in over-reliance on information from computer programs, even when it is not warranted. The research was conducted using a sample of student participants in an experiment in which preparer type was manipulated between computer program and manual preparation and error was primed or not primed. The research found that users perceived the information prepared using a computer or manually differently in terms of the amount of verification needed and in terms of its reliance in investing decision-making. These differences need to be understood thoroughly as more and more processes are computerized.

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