Affiliation:
1. University of Waikato
2. University of Waikato and Monash University Professor Accounting Hillcrest Road, Private Bag 3105 Hillcrest UNITED STATES Hamilton Waikato 3283
3. Monash University
4. Bentley University
Abstract
We conduct experiments with Big 4 auditors and business students to investigate psychophysiological responses to Big Data visualizations and the effects of visualization techniques on auditor judgment and audit quality. Results of the first experiment using pupillometry, eye gaze measurements, and automatic facial expression analysis indicate that different visualization techniques produce significant differences in the level of cognitive and emotional arousal. A second experiment investigates whether visualizations that were demonstrated to promote higher and lower levels of arousal have differential effects on auditor judgments and audit quality. In addition, the second experiment investigates whether the reliability of data sources underlying visualizations affect auditors’ judgments. Results indicate that visualizations that increase arousal enhance auditors’ ability to recognize disconfirming evidence and incorporate this evidence into their decisions.
Publisher
American Accounting Association
Subject
Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems
Cited by
7 articles.
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