Order effects and recency: where do we go from here?

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Abstract:

Previous studies of auditor judgments have examined whether the order in which information is received affects their judgments. In particular, these studies have considered whether there is a recency effect which occurs when the disconfirmatory/confirmatory evidence treatment results in a final judgment which is significantly higher than the confirmatory/disconfirmatory treatment. More recent studies have investigated the circumstances when recency effects exist and when they are mitigated. The results of the studies are mixed. After the addition of two further studies (Arnold et al., 2000; Monroe and Ng, 2000) in this edition of the journal, the results are still mixed. The paper outlines the possible explanations for the mixed results across studies and some issues that need to be addressed prior to collection of further empirical evidence.

Keywords: Auditor judgments; Evidence; Experience; Recency; Task complexity

Document Type: Original Article

DOI: http://dx.doi.org/10.1111/1467-629X.00042

Affiliations: 1: School of Accounting, The University of New South Wales, Sydney, NSW 2052, Australia, 2: Carroll School of Management, Boston College, Chestnut Hill, MA 02467, USA

Publication date: July 1, 2000

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