סיכום: | This study extends a prior study of the correlation between framingâ��s
effects of decision aid and reliance, done by Cheng & Wu (2010). In more detail,
this research emperically examines moderating role of warning messages in
decresing framing effects of decision aid reliability information on decision aid
reliance in an audit context.
This study employed a laboratory experiment method using 2x3 betweensubject
design. The participants of this experiment were 78 University of Gadjah
Mada students, consisted of 63 undergraduate students and 15 students of the
Accounting Profession class. On the same track with Cheng & Wu (2010) result,
in a condition in which the participant did not get no warning message, this study
has shown that positive framing had higher reliance level than negative ones.
Besides, it can be seen that the application of warning messages reduce the
framing effect of decision aid. Moreover, one of highlighted findings in this
reaserch is that in audit and action level context, both the weak and strong
warning message were considered effective in declining the bias of framing effect
of decision aid.
|