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Expert systems in auditing: Decision aid or decision subjugation
Abstract
The purpose of this dissertation research is to examine the extent of auditor reliance on expert system judgments. The accounting expert system literature is replete with statements to the effect that although the expert system is capable of making judgments, these judgments are to be used only as input into the decision maker's final determination. The evidence presented in prior research, however, is not conclusive on the auditor's use of and reliance on the expert system judgment. The belief-adjustment model (Hogarth and Einhorn 1992), suggests that individuals adjust from their prior judgment according to the evaluated strength of new evidence encountered. The primary evidence provided by an expert system is an explanation of the system's recommendation. Prior research has shown that self-generated written explanations influence auditor judgment. The current research examines the differential impact of explanations that are self-generated compared to explanations that are expert system-generated. Prior auditing research also indicates that auditors attend to negative evidence to a greater degree than positive evidence. The current research examines the differential impact of negative compared to positive explanations on auditor judgment. On the basis of experimentation with 41 auditors evaluating the adequacy of a loan loss reserve, the results indicate that belief adjustment is greatest when auditors consider expert system explanations that are negative. In addition, the level of belief adjustment following consideration of positive expert system explanations appears consistent with Hogarth and Einhorn's belief-adjustment model. The level of belief adjustment following consideration of negative expert system explanations, however, appears greater than expected according to the belief-adjustment model. This result is consistent with a "strategic attitude shift" described by Tetlock (1985). Thus, excessive reliance on the expert system is indicated only when the expert system's judgment is negative.
Subject Area
Accounting|Computer science|Artificial intelligence
Recommended Citation
Swinney, Laurie S, "Expert systems in auditing: Decision aid or decision subjugation" (1993). ETD collection for University of Nebraska-Lincoln. AAI9402404.
https://digitalcommons.unl.edu/dissertations/AAI9402404