R. David Plumlee

Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities

Recently, Shafer and Srivastava [1], Srivastava and Shafer [2], Srivastava [3]–[4], and Van den Acker [5] have identified appealing features of belief function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence into an overall level of support for a particular assertion, account or an entire set of financial statements.

Decision support system (DSS) use and decision performance: DSS motivation and its antecedents

Abstract We developed an experimental decision support system (DSS) that enabled us to manipulate DSS performance feedback and response time, measure task motivation and DSS motivation, track the usage of the DSS, and obtain essential information for assessing decision performance through conjoint analysis. The results suggest the mediating role of DSS use in the relationship between DSS motivation and decision performance. Further, DSS motivation is highest in the presence of high task motivation, more positive DSS performance feedback, and fast DSS response time. The findings have important implications for both DSS research and practice.

Discussion of “The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence”

Abstract Mascha [Int. J. Account. Inf. Syst. (2001).] hypothesizes that differences in task complexity between studies in accounting and psychology explain differences in their conclusions regarding the benefits of feedback in acquiring procedural knowledge. Overall, the work was done carefully and it contributes to our understanding of learning while using expert systems. I comment specifically in three areas. First, I comment on whether procedural knowledge, which cannot be expressed verbally, or simply knowledge is the construct of interest. Second, I pose some questions regarding how task complexity was operationalized and the implications of that operationalization for the conclusions. Finally, I propose an alternative experimental design that I find more complete, which would eliminate some alternative explanations for the results.