A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?
基于认知负荷理论，实验发现大数据带来的多样化证据会增加审计师的模糊感知，导致更保守的风险评估和存货减值建议，且时间压力会加剧这一效应。
SYNOPSIS This study examines the effects of information structure on auditor judgment and decision-making. Based on cognitive load theory, we predict that the variety of evidence inspired by Big Data likely lead to increased perceptions of ambiguity, which in turn impacts audit-related decisions. Additionally, we examine whether those effects are moderated by time budget pressure. We conduct an experiment with 120 auditors and find that auditors presented with varied data provide more conservative risk assessments and write down recommendations in an inventory obsolescence setting than auditors presented with a more traditional memo format. Our findings also indicate that time budget pressure moderates the effects of information structure resulting in the most conservative obsolescence risk and inventory write down assessments when presented with varied data in a high time budget pressure environment. We believe our study has important implications that should be considered before using Big Data on financial statement audits.