This study extends prior research by examining a fairly common sequence of business events: numeric outcome information is produced and reviewed, decisions are influenced by this information, and the process repeats (i.e., a feedback loop occurs). We find that incentivized decision makers exhibit substantial decision improvement after only one iteration of summary outcome feedback. In contrast, other between-subjects groups fail to improve performance across iterations of Luft and Shields' (2001) forecasting task. Our results suggest that financial incentives and outcome feedback are both critical to performance improvement in relatively complex iterative tasks. When either incentives or feedback is absent, performance suffers. While prior research has found outcome feedback relatively ineffective at improving complex task performance, our results indicate that outcome feedback and incentives complement each other to improve performance. We believe exploring the interaction of incentives and feedback offers interesting avenues for future accounting research. Data Availability: Study data are available from the authors upon request.

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This research proposes a new multi-dimension trust model and develops a typology of antecedents to trust in the context of high domain complexity. Using open-ended questions, we explore what users think would create, promote or manage trust. We argue that trust affects individuals' intention to use tax preparation software and electronic tax filing. This is an interesting research setting because of 1 the complexity of the tax law 2 the privacy of the subject matter 3 the omnipresence of the issue 4 the current promotion of e-filing by the Internal Revenue Service 5 individual taxpayers' ambivalence or negative attitude toward taxes and the government. We propose that when the information system serves as surrogate for a domain expert, multi-dimensional trust and several novel antecedents to trust, such as power and control based, reparative, and system-quality based antecedents should be considered as potential determinants of use.