Impact of Warning Messages on the Reliance Level on Decision Aids under the Framing Effect

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Dovi Septiari
Goedono Goedono


Manuscript type: Research paper

Research aims: This research empirically examined the moderating role of warning messages on the relationship between framing effect and decision aid reliance in an audit context. We test whether warning messages moderates the relationship between framing and decision aid reliance.   

Design/ Methodology/ Approach: The research employed a 2 x 3 experimental design involving 65 undergraduate students and 13 Accounting Profession Program students as the sample. The dependent variable is decision aid reliance which measured by Gomaa, Hunton, Vaassen, & Carree (2011) scenario. Framing effect which is manipulated as follows: (1) positive framing, (2) negative framing, and Warning messages is manipulated as follows: (1) weak warning, (2) strong warning.

Research findings: It is revealed that the warning messages reduced the framing effect of the decision aid in an audit context. One of the highlighted findings in this research is that in the audit task context, both the weak and strong warning messages were considered effective in declining the bias of framing effect of the decision aid in an audit context. These results suggest that the warning message can be used in decision aid reliance to assist auditors adjusting best decisions in an audit process.

Theoretical contribution/ Originality: To the best of the knowledge, the previous study only examined the debiasing effect of framing in a business context, while this paper could be the first research which tests this debiasing technic in auditing task area.

Practitioner/ Policy implication: Warning message can be used as ones of the best tools where make auditor produce best decisions as long as the audit process.

Research limitation/ Implication: The study didn’t use a specific measure of overreliance. It affects on the overreliance can’t be differed with reliance.

Keywords: Decision aid reliance, framing effect, warning message, audit task decision.

JEL Classification: M42


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Author Biographies

Dovi Septiari, Universitas Negeri Padang

Dovi Septiari is the lecturer in the Accounting Department, at the Faculty of Economics, Universitas Negeri Padang, Jl. Prof. Dr Hamka, Air Tawar Barat, 25131, Padang, Sumatera Barat, Indonesia.

Goedono Goedono, Universitas Gadjah Mada

Goedono is an accounting professor and senior lecturer in the Accounting Department, at the Faculty of Economics and Business, Universitas Gadjah Mada, Sosio Humaniora Street No.01, 55281, Bulaksumur, Yogyakarta, Indonesia.