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

Ralph E. Viator
Texas Tech University

Jacob Peng
University of Michigan - Flint

Steve Buchheit
Texas Tech University

Abstract: The current study examines the frequency and magnitude of economic judgment errors when information system users (IS-users) evaluate business performance using online multidimensional analysis. Specifically, the study examines whether economic judgments errors are a function of (1) “reliable” versus “unreliable” consolidated signals found at higher levels in hierarchical data, and (2) the matching of information presentation format with task type. We conducted a laboratory experiment using between-subjects design and found support for the two primary hypotheses. In the paper, we outline several avenues for conducting future research on economic judgments that utilize online multidimensional analysis.

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