The Effects of Incomplete Outcome Feedback on Auditors' Self-Perceptions of Judgment Ability.
实验发现，不完整的结果反馈会使审计师对自身判断能力的评价受到与实际能力无关的因素影响，这关系到审计师从经验中学习和使用决策辅助的效果。
Abstract ABSTRACT: Auditors' self-perceptions of their judgment ability may affect how well they learn from experience and how much they rely on decision aids. This study tests the hypothesis that incomplete outcome feedback causes auditors' self-perceived judgment ability to be affected by factors that are not necessarily related to actual judgment ability. The results of an experiment that used professional auditors as subjects making internal control judgments were, for the most part, consistent with this hypothesis.