A model is ~ for examining the dfects off audit task complexity on audit judgment performance. model ~ developed from a review ¢ff literatmes ht accounting, ~ t , and psydmlogy. Seven testable ptoix~ttons are derived. Using the model, previous audit judgment research on ratio analysis and goingommern evahmtom is reauslyzed to examine the relation between task complexity and judgment performance...

Blindsight and other examples of unconscious knowledge and perception demonstrate dissociations between judgment accuracy and metacognition: Studies reveal that participants' judgment accuracy can be above chance while their confidence ratings fail to discriminate right from wrong answers. Here, we demonstrated the opposite dissociation: a reliable relationship between confidence and judgment a...

Decisionmakers use confirmatory search strategies in judgment tasks. As a result of this, their attention towards task-relevant cues is biased in favor of cues supporting available responses. Changing these responses can alter the cues used in the judgment task and, subsequently, alter beliefs. We use this mechanism to predict and explain the emergence of the asymmetric dominance effect in judg...

Making accurate judgments is an essential skill in everyday life. However, little is known about the basic cognitive skills required for accurate judgments. Research on judgment and categorization processes suggests that people rely on various strategies when making judgments. These strategies differ in the cognitive abilities they require. Specifically high working memory capacity may benefit ...

This study aims to determine the effect of compliance pressure, time budget and task complexity on audit judgment. The population in this all auditors who work at Public Accounting Firm (KAP) Bali area contained 2022 Directory sample used is 74 respondents. Based results study, it can be seen that: (1) Obedience pressure has no significant negative judgment, where regression coefficient -0.006 ...