ORCID Profile
0000-0002-9026-8814
Current Organisations
University of New Hampshire
,
Texas A&M University
,
University of Waikato
,
University of Northern Colorado
,
Southern Illinois University Carbondale
,
Oregon State University
,
Bentley University
,
Victoria University of Wellington
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Publications
Increasing Reliance on Financial Advice with Avatars: The Effects of Competence and Complexity on Algorithm Aversion
Publisher: American Accounting Association
Date: 05-05-2021
Abstract: We find that avatar design can reduce algorithm aversion, which is the tendency of decision makers to ignore advice received from an algorithm after the algorithm makes an error. When the facial features of an avatar exhibit high levels of competence, algorithm aversion can be reduced relative to no avatar or a less competent-looking avatar. Humanizing the financial advice from an algorithm with an avatar that promotes the perception of competence effectively reduces algorithm aversion and can enhance reliance on the financial advice of robo-advisors.
An Investigation of the Effects of Allegation Sources and Consequences on Corporate Directors' Responses to Whistleblowing Allegations
Publisher: American Accounting Association
Date: 04-2021
Abstract: Based on the results of two experiments with corporate directors, we find that directors perceive an anonymous allegation made by an employee on social media to be as credible and relevant as an anonymous allegation made through an internal whistleblowing channel. However, when additional allegations support an initial allegation, directors perceive greater increases in the credibility of the allegations and increase resources they devote to investigating allegations more when the allegations are made internally versus via social media. Results also indicate that directors perceive that allegations that can trigger restatements are less credible than allegations that could trigger adjustments. However, these threats to director objectivity do not carry over to their decisions to investigate allegations. Directors allocate more resources to the investigation of allegations that trigger restatements, relative to allegations that could trigger adjustments. We find that directors pursue rigorous investigations of allegations, even when investigations create significant personal threats.
Effects of Data Visualizations on Jurors' Judgments
Publisher: American Accounting Association
Date: 25-01-2022
Abstract: We investigate effects of audit evidence in the form of Big Data visualizations on jurors' decisions. Using an experiment with mock juror participants (n = 582), the study examines how visualization design features and audit evidence reliability affect jurors' negligence assessments. We find evidence for interactive effects of visualization design and evidence reliability where mock jurors make higher negligence likelihood judgments when audit evidence reliability is higher, and visualizations are more vivid. Mediation results indicate that the combination of more vivid visualizations and more reliable audit evidence produces stronger emotional responses related to the auditor defendant these negative emotional responses increase the likelihood of finding the auditor to be negligent. Overall, we find that data visualization techniques that can improve audit quality may expose auditors to increased litigation risk. Our study informs academics, auditors, and regulators about the potential effects of audit evidence visualization choices on lay evaluators' judgments.
Effects of Uncertainty Visualization on Attention, Arousal, and Judgment
Publisher: American Accounting Association
Date: 25-01-2022
Abstract: Two experiments examine the effects of visualizing uncertainty on attention, cognitive arousal, and incorporation of uncertainty information into judgments. The first experiment employs psychophysiological measurements to understand how different presentations of uncertainty information influence decision making processes. Results indicate that participants attend more to uncertainty information when uncertainty is incorporated directly into a visualization. Pupillometry and eye tracking analyses indicate that participants exhibit greater attention to uncertainty information, fixate more on the bounds of uncertainty, and spend more time examining uncertainty information when uncertainty is visualized, compared to when uncertainty is depicted textually (i.e., not visually). In addition, the decisions of participants who view visualizations directly depicting uncertainty better integrate the level of uncertainty in the underlying data. The second experiment reveals that experienced auditors are more likely to appropriately use uncertainty information when it is visualized.
Related Organisations
Southern Illinois University Carbondale
Location: United States of America
Related Funding Activities
No related grants have been discovered for Anna Rose.