An Empirical Assessment of the Impact of Alternative Task Presentation Modes on Decision-Making Research in Auditing
指出大多数审计决策实验只使用书面材料，忽略了实际中常见的视觉、听觉和视听结合模式，并通过实证评估这些模式对决策的影响，对改进审计研究的外部有效性有参考价值。
The experimental designs used in most audit decision-making research have restricted task presentation mode (i.e., the method of presenting case information to subjects) to written instruments. In practice, though, auditors typically make decisions from information presented in any one of three modes of presentation: visual (e.g., review of audit workpaper documentation), auditory (e.g., face-to-face or telephone conversations between an in-charge auditor and a supervisor), or visual/auditory (e.g., face-to-face or telephone conversations about a proposed, workpaperdocumented audit adjustment). In using written instruments exclusively, audit decision-making research has actualized the visual presentation mode but systematically overlooked the auditory and visual/auditory modes, thereby assuming implicitly that task presentation mode does not impact a subject's decisions. However, the experimental psychology literature has reported evidence suggesting that task presentation mode can affect decisions (e.g., Jensen [1971]). In addition, and equally important, ignoring alternative presentation modes threatens the external validity of reported