Strategi Mitigasi Bias Hindsight Evaluator dalam Keputusan Auditor Independen

I. Made Narsa
Journal article Majalah Ekonomi Universitas Airlangga • 2010

Unduh teks lengkap
(Bahasa Indonesia, 18 pages)


Auditors faces two gaps in terms of perspectives, they are auditors' perspectivefrom the existence of public expectations gap and evaluators' perspective due tothe difference of time of differences faced by auditors and evaluators. The publicaccountant profession can be significantly flawed from this gap, and thereforemust be mitigated. This research aims to investigate: whether negative outcomesaffect evaluators' evaluation process and whether providing alternative outcomeand alternative stakeholder will mitigate evaluators' hindsight bias; two betweensubject experimental designs ware conducted 136 participants. The experimenttests the outcome effect on evaluation process, alternative outcome and alternativestakeholder strategies in narrowing the gaps between auditors' and evaluators'perspectives. Results showed that hindsight bias was occured in the evaluationprocess. Meanwhile, the two mitigation strategies can effectively mitigate hindsightbias so that evaluators' decisions were much similar to auditors' perspective. Otherfindings showed that evaluators signals that auditors tend to consider more onnegative information or future bad effects.Keywords: perspective gap, mitigation strategy, hindsight bias, alternative outcomealternative stakeholder


  • 260 kali dilihat
  • 155 kali diunduh


Majalah Ekonomi Universitas Airlangga

Majalah Ekonomi Universitas Airlangga adalah jurnal akses terbuka peer-review yang menerbitkan ar... tampilkan semua