The influence of textual presentation order and graphical presentation on the judgements of non-professional investors

Hellmann, Andreas; Yeow, Chiing; Mello, Lurion De

doi:10.1080/00014788.2016.1271737

Cited by 30 publications

(37 citation statements)

References 57 publications

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“…(Di Stasi, Marchitto, Antolí, Baccino, & Cañas, 2010;Scott et al, 2016) for further exploring the visual possessing. The use of heat maps (Li et al, 2016;Pan et al, 2011;Potocka, 2013;Samant & Seo, 2016) or scan-path/ gaze plots (Hellmann, Yeow, & De Mello, 2017;Scott et al, 2016;Wang & Sparks, 2016) helps researchers to visualise research findings. Researchers define specific AOI in order to evaluate participants' attention to these areas.…”

Section: Use Of Eye-tracking Measuresmentioning

confidence: 99%

“…Instead of subjective self-reports, eye-tracking offers an objective measurement to study how tourists perceive visual tourism advertisements. In order to improve advertisement effectiveness, tourism academics have investigated the influence of textual presentation order and graphical presentation on judgments (Hellmann et al, 2017), image characteristics and ethnicity (Wang & Sparks, 2016), text advertisement versus advertisement with block images (Scott et al, 2016), tourism photographs with text (Li et al, 2016) gain-framed messages versus loss-framed messages (Berenbaum & Latimer-Cheung, 2014) and imbibing alcohol (Ellert et al, 2014) on advertising perception. In general, block images advertisement were more effective in attracting and retaining attention compared to the text in advertisements (Scott et al, 2016).…”

Section: Advertising Perceptionmentioning

confidence: 99%

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A review of eye-tracking research in tourism

Scott

Zhang

et al. 2017

Current Issues in Tourism

149

118

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Section: Use Of Eye-tracking Measuresmentioning

confidence: 99%

Section: Advertising Perceptionmentioning

confidence: 99%

A review of eye-tracking research in tourism

Scott

Zhang

et al. 2017

Current Issues in Tourism

149

118

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“…1 Given their pictorial nature, cartoons tend to be looked at first rather than the narratives. Using eye-tracking to assess how individuals assess financial information and then form judgements, Hellmann et al (2017) found that ‘while the graphical cue . .…”

Section: Research Literature: Accounting Stereotypes Humour and Newsmentioning

confidence: 99%

“…Cartoons are extremely attractive to readers. Given their pictorial nature, they tend to be looked at first rather than narratives (Hellmann et al, 2017). They will probably therefore have a greater entertainment impact.…”

Section: Introductionmentioning

confidence: 99%

Negative accounting stereotype: Enron cartoons

Jones

Stanton

2021

Accounting History

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A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.

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“…primacy effect (probability to recall first items of information) and recency effect (likelihood to recall last items on the list). In accounting and finance, order effect has given considerable importance in analyzing information and retrieval of information during JDM (Hellmann, Yeow and Mello, 2017;Theis, Yankova and Eulerich,2012). Specifically, studies like Ahlawat (1999), Table 3 Major findings, research propositions and research questions (part 1) • What strategies BDA provide to auditors for using gist but also to facilitate the efficient future memory retrieval?…”

Section: Order Effectmentioning

confidence: 99%

A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement

Ahmad

2019

RC-SAR

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This systematic literature review provides the association between memory processes, auditors judgement and decision-making process under the influence of cognitive errors. Due to limited cognitive resources, auditors are unable to analyze the population of accounting transactions, therefore, they use sampling and heuristics for information processing. In the context of Big Data (BD), auditors may face a similar problem of information overload and exhibit cognitive errors, resulting in the selection and analysis of irrelevant information cues. But Big Data analytics (BDA) can facilitate information processing and analysis of complex diverse Big Data by reducing the influence of auditor’s cognitive errors. The current study adapts Ding et al., (2017) framework in the auditing context that identify causes of cognitive errors influencing auditor’s information processing. This review identified 75 auditing related studies to elaborate the role of BD and BDA in improving audit judgement. In addition, role of memory, cognitive errors, and judgement and decision-making are highlighted by using 61 studies. The analysis provides useful insight in different open areas by proposing research propositions and research questions that can be explored by future research to gain extensive understanding on the association between memory and audit judgement in the context of BD and BDA. La revisión sistemática de la literatura proporciona la asociación entre los procesos de la memoria, el juicio de los auditores y el proceso de toma de decisiones bajo la influencia de errores cognitivos. Debido a los limitados recursos cognitivos, los auditores no pueden analizar la población de transacciones contables; por lo tanto, utilizan el muestreo y la heurística para el procesamiento de la información. En el contexto de Big Data (BD), los auditores pueden enfrentarse a un problema similar de sobrecarga de información y exhibir errores cognitivos, lo que resulta en la selección y análisis de indicios de información irrelevantes. No obstante, la analítica de Big Data (BDA) puede facilitar el procesamiento de información y el análisis de datos complejos y diversos al reducir la influencia de los errores cognitivos del auditor. El presente estudio adapta el marco de trabajo de Ding et al (2017) en el contexto de la auditoría que identifica las causas de los errores cognitivos que influyen en el procesamiento de la información del auditor. Esta revisión identificó 75 estudios relacionados con la auditoría para elaborar el papel de BD y BDA en la mejora del juicio de auditoría. Además, el papel de la memoria, los errores cognitivos y el juicio y la toma de decisiones se destacan mediante el uso de 61 estudios. El análisis proporciona una visión útil de los diferentes aspectos abiertos de la cuestión proponiendo propuestas y preguntas de estudio que puedan ser exploradas por la investigación futura para obtener una comprensión amplia de la asociación entre la memoria y el juicio de auditoría en el contexto de BD y BDA.

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The influence of textual presentation order and graphical presentation on the judgements of non-professional investors

Cited by 30 publications

References 57 publications

A review of eye-tracking research in tourism

A review of eye-tracking research in tourism

Negative accounting stereotype: Enron cartoons

A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement

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