Can computerized decision aids do “damage”? A case for tailoring feedback and task complexity based on task experience

Arnold, 1998, The Theory of Technology Dominance, Adv Account Behav Res, 1, 175 Arnold, 2006, The differential use and effect of knowledge-based system explanations in novice and expert judgment decisions, MIS Q, 30, 79, 10.2307/25148718 Bonner, 1990, Determinants of auditor expertise, J Acc Res, 28, 1, 10.2307/2491243 Bonner, 1994, The effects of instruction and experience on the acquisition of auditing knowledge, Account Rev, 69, 157 Balzer, 1992, Task information, cognitive information, or functional validity information: which components of cognitive feedback affect performance?, Org Behav Human Decis Process, 53, 35, 10.1016/0749-5978(92)90053-A Dhaliwal, 1996, The use and effects of knowledge-based system explanations: theoretical foundations and a framework for empirical evaluation, Inf Syst Res, 7, 342, 10.1287/isre.7.3.342 Dilla, 1997, Representations as decision aids: the asymmetric effects of words and numbers on auditors' inherent risk judgments, Decis Sci, 28, 709, 10.1111/j.1540-5915.1997.tb01328.x Dowling, 2007, Audit support systems and decision aids: current practice and opportunities for future research, International Journal of Accounting Information Systems, 8, 92, 10.1016/j.accinf.2007.04.001 Gal, 1992, Interface style and training task difficulty as determinants of effective computer-assisted knowledge transfer, Decis Sci, 23, 128, 10.1111/j.1540-5915.1992.tb00380.x Gal, 1987, Artificial intelligence and research in accounting information systems: opportunities and issues, J Inf Syst, 54 Gregor, 1999, Explanations from intelligent systems: theoretical foundations and implications for practice, MIS Q, 23, 497, 10.2307/249487 Hampton, 2005, Determinants of reliance: an empirical test of the theory of technology dominance, Int J Account Inf Syst, 6, 217, 10.1016/j.accinf.2005.10.001 Hornick, 1997, Expert system usage and knowledge acquisition: an empirical assessment of analogical reasoning in the evaluation of internal controls, J Inf Syst, 57 Kerlinger, 1989 Mascha, 2001, The effect of task complexity and expert system type on the acquisition of procedural knowledge: some new evidence, Int J Account Inf Syst, 2, 103, 10.1016/S1467-0895(01)00016-1 Mitroff, 1989, Deep ethical and epistemological issues in the design of information systems, Expert Syst Rev Bus Account, 21 Odom, 1995, The impact of elaboration-based expert system interfaces on de-skilling: an epistemological issue, J Inf Syst, 1 O'Leary, 1987, Validation of expert systems with applications to auditing and accounting expert systems, Decis Sci, 468, 10.1111/j.1540-5915.1987.tb01536.x Pedhazur, 1991 Rose, 1998, Schema acquisition and the effects of cognitive load imposed by decision aid design alternatives: a tax setting Rose, 2000, Schema acquisition and the effects of cognitive load imposed by decision aid design alternatives: a tax setting, Account Organ Soc, 25, 285, 10.1016/S0361-3682(99)00048-3 Schick, 1990, Information overload: a temporal approach, Account Organ Soc, 15, 199, 10.1016/0361-3682(90)90005-F Steinbart, 1994, The effects of explanation type and user involvement on learning from and satisfaction with expert systems, J Inf Syst, 1 Sutton, 1993, On audit epistemology and auditors' cognitive processing: the societal impact of information technologies, Adv Account Inf Syst, 2, 1 Sutton, 1993, An analysis of ethical and epistemological issues in the development and implementation of audit expert systems, Adv Public Interest Account, 5, 234 Sutton, 1994, An analysis of potential legal liability incurred through audit expert systems, Int J Intell Syst Account Financ Manag, 4, 191, 10.1002/j.1099-1174.1995.tb00091.x Sweller, 1988, Cognitive load during problem solving: effects on learning, Cogn Sci, 12, 257, 10.1207/s15516709cog1202_4