Role difference and negativity bias relevance in strategy review: An experiment

Handoko, Jesica; Narsa, I Made; Basuki, Basuki

doi:10.1080/23311975.2021.1938928

Cited by 5 publications

(4 citation statements)

References 43 publications

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“…Before conducting experiments on actual participants, researchers first conducted a pilot test. This aims to determine whether each stage of the case scenario that will be given can be understood well and whether the instructions for filling out have been delivered correctly and to determine the time allocation for implementation (Schindler, 2019; Big data analytics and auditor judgment Handoko et al, 2021). In addition, pilot tests are useful for finding out whether there are errors in the experimental design (Walker, 2014).…”

Section: Methodsmentioning

confidence: 99%

Big data analytics and auditor judgment: an experimental study

Sihombing

Narsa

Harymawan

2023

ARJ

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Purpose Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take. This study aims to test whether big data and data analytics affect auditors’ judgment by adopting the cognitive fit theory. Design/methodology/approach This was an experimental study involving 109 accounting students as participants. The 2 × 2 factorial design between subjects in a laboratory setting was applied to test the hypothesis. Findings First, this study supports the proposed hypothesis that participants who are provided with visual analytics information will rate audit risk lower than text analytics. Second, participants who receive information on unstructured data types will assess audit risk (audit hours) higher (longer) than those receiving structured data types. In addition, those who receive information from visual analytics results have a higher level of reliance than those receiving text analytics. Practical implications This research has implications for external and internal auditors to improve their skills and knowledge of data analytics and big data to make better judgments, especially when the auditor is planning the audit. Originality/value Previous studies have examined the effect of data analytics (predictive vs anomaly) and big data (financial vs non-financial) on auditor judgment, whereas this study examined data analytics (visual vs text analytics) and big data (structured and unstructured), which were not tested in previous studies.

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Section: Methodsmentioning

confidence: 99%

Big data analytics and auditor judgment: an experimental study

Sihombing

Narsa

Harymawan

2023

ARJ

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“…The decision-making process in managerial accounting is associated with applying cost-volumeprofit analysis methods, incremental analysis, pricing, and efforts to reduce costs (Shahzadi et al, 2018). Planning and control include budget planning and control activities, application of standard costs and balanced scorecards, and capital investment planning, with various research approaches such as experimental studies (Handoko et al, 2021). Performance evaluation not just emphasizes statements of cash flows and financial analysis (Weygandt et al, 2017) but strategic performance measurement can be more comprehensive using balanced scorecards (Handoko et al, 2022).…”

Section: Literature Review Managerial Accounting Researchmentioning

confidence: 99%

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

Tambunan,

Widyaningdyah

2024

JAKO

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Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison. Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals, have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices.

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“…Financial performance indicators generally focus on the data obtained from the profit and loss statement and balance sheet of the firm and are used to analyze not only revenues and expenses (Magni and Marchioni 2020) but also cash flow (Handoko et al 2021). Financial indicators can be used to assess corporate activity (Zeynalli 2023), liquidity (Batrancea 2021), indebtedness (Guo and Zhao 2019), and overall performance (Stashchuk et al 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

The Relevance of Sectoral Clustering in Corporate Debt Policy: The Case Study of Slovak Enterprises

Gajdosikova,

Valaskova,

Lazaroiu

2024

Administrative Sciences

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The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation’s economy. There is no denying the significance of industry and sectoral classification of the economy, but the slow development and extension of one industry could have resulted in the advancement of other sectors that are now a part of contemporary communities. Since there are statistically significant differences between various industries, numerous authors are currently investigating the impact of the industry on the financial structure of firms, revealing the industry as a crucial determinant of corporate indebtedness. Thus, the main aim of this study is to determine the debt level of a sample of 4237 enterprises operating in the market in the period of 2018–2021 from various sectors using eight debt indicators, as well as to identify relationships between them, which may help to reveal sectors with homogeneous patterns of indebtedness (using the cluster analysis) and thus understand which sectors are the most stable and independent. The Kruskal–Wallis test is then used to determine if there are statistically significant differences between the calculated ratios related to the economic sector. Based on the results, it can be concluded that the choice of financial structure is significantly influenced by the industry. Financial performance and indebtedness indicators are quantitative statistics used to assess, monitor, and forecast company or sectoral financial health. They act as instruments for business insiders and outsiders to assess a company’s performance, particularly in comparison to competitors, and to pinpoint its strengths and weaknesses, making the outputs of this study important for all types of stakeholders.

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Role difference and negativity bias relevance in strategy review: An experiment

Cited by 5 publications

References 43 publications

Big data analytics and auditor judgment: an experimental study

Big data analytics and auditor judgment: an experimental study

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

The Relevance of Sectoral Clustering in Corporate Debt Policy: The Case Study of Slovak Enterprises

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