Group support system and explanatory feedback: An experimental study of mitigating halo effect

Group support system and explanatory feedback: An experimental study of mitigating halo effect

Blog Article

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process.Biased initial audit decision will Posters potentially influence final audit decision.It is there-fore necessary to mitigate halo effect that is the consequence of auditors good impression on clients initial condition.This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS).The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site.

The subjects are stu-dents who have already taken auditing courses.The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback Wart and Corn Removers and GSS are the best me-thods to mitigate halo effect.