Brian C. Spilker

The relations between knowledge, search strategy, and performance in unaided and aided information search

Information search is a critical step in resolving complex issues in many different decision-making domains. This study examines the relations between knowledge, search strategy, and performance in both unaided and aided information search. The results of an experiment indicates that (a) task-relevant knowledge is directly related to performance in aided but not in unaided information search; (b) in unaided information search, search strategy mediates the relation between knowledge and performance; that is, knowledge indirectly affects performance through its effect on search strategy; and (c) an information search aid moderates both the relation between knowledge and search strategy and the relation between search strategy and performance. These findings highlight the importance and the roles of task-relevant technical knowledge and search strategy in explaining information search performance and are most likely to apply to complex, knowledge-intensive domains in which decision makers search large databases to resolve issues.

The Effects of Supervisory Advice on Tax Professionals’ Information Search Behaviors

Prior research provides evidence that, when searching for information to resolve client issues, tax professionals’ search processes are subject to confirmation bias. That is, their search tends to focus on information consistent with client preferences at the expense of attending to information that is contrary to client preferences. Although tax professionals are client advocates, such confirmation bias in information search is problematic because it may lead to systematic upward bias in assessments of the evidential support for client-preferred positions and to overly aggressive recommendations. In addition to their clients, tax staff professionals are also accountable to their supervisors. Therefore, this study investigates whether staff professionals’ confirmation bias in information search is influenced by their supervisors initial belief concerning whether the client-preferred tax position can or cannot be supported. We predict that confirmation bias will be stronger when the supervisors belief is consistent with client preference than when it is not. We report the results of an experiment in which 83 experienced tax professionals performed a simulated research task. We manipulated the clients preferred tax position and the supervisors initial belief in a 2×2 between-subjects design. Our results generally support our hypotheses in a case in which the client recognized a loss. However, when the client recognized a gain, the results do not support our hypotheses. We also find that measures of confirmation bias are positively associated with subordinates’ assessments of the evidential support for the client-preferred position and that evidential support assessments are positively associated with the strength of recommendations for the client-preferred position.