1-1 of 1
Keywords: cognitive load
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?

Travis P. Holt, Tina M. Loraas
Journal: Accounting Horizons
Accounting Horizons (2021) 35 (3): 161–186.
https://doi.org/10.2308/HORIZONS-19-123
Published: 01 September 2021
...Travis P. Holt; Tina M. Loraas SYNOPSIS This study examines the effects of information structure on auditor judgment and decision-making. Based on cognitive load theory, we predict that the variety of evidence inspired by Big Data likely lead to increased perceptions of ambiguity, which in turn...
View article titled, A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?
Open the PDF for A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making? in another window
Add to Citation Manager
Includes: Supplementary data