Framing and Presentation Mode Effects in Professional Judgment: Auditors' Internal Control Judgments and Substantive Testing Decisions.
通过实验研究审计师在评估内部控制时，信息呈现方式（顺序vs同时）和框架（强调强度vs风险）如何影响其实质性测试决策，发现风险框架导致更高测试水平，同时呈现减少判断差异。
Abstract SUMMARY: This paper reports the results of an experiment which required practicing auditors from small-to-medium sized public accounting firms to make decisions regarding the appropriate amount of substantive testing for an inventory system. Auditors made a preliminary decision after reading a brief description of a company and its inventory system. After considering seven specific pieces of information about the internal controls in the inventory system, they then made a judgment about the internal control system and revised their substantive testing decision. There were four experimental conditions: the manner in which the information was presented (sequential versus simultaneous) crossed with a "frame" which directed the auditors to consider the strength of the internal control system versus the risk of the internal control system. Analysis of the results showed that the participants who received the risk versions of the experimental instrument on average chose a higher revised level of substantive testing and that there was an interaction effect between presentation mode and frame. The dispersion of the individual judgments regarding the internal control system was less for the subjects who received the information simultaneously. Lower variability in judgments about the internal control system was positively correlated with lower variability in decisions about the appropriate amount of substantive testing. In a separate administration, 35 different auditors from similar-sized firms were given a neutral version of the sequential presentation of the experimental case. The mean score of the revised substantive testing decisions of these subjects was similar to that of the subjects in the strength condition. However, the distribution of the scores was bimodal and the variance about the mean score of the control group was larger than any of the experimental groups. The ramifications of these framing and sequence effects are discussed and suggestions are made to...