Does Attribute Framing Exist in Audit Decision Aid?

Dovi Septiari, Goedono Goedono


This study aims to test the framing effect in audit decision aid. The research employed a between-subject experimental design involving 56 undergraduate students as the sample. The dependent variable is a tendency to follow the aid recommendation which measured by Gomaa, Hunton, Vaassen, & Carree (2011) scenario. Framing effect which is manipulated as follows: (1) positive framing, (2) negative framing. The result shows that the framing effect exists in audit decision aid. Especially, how the aid reliability presented (positive or negative) influence the final participant's decision. This research is contributing to the development of theory and knowledge about the effect of framing in audit decision aid. Also, the result is useful in the practical field for auditors, that auditor should not too reliance on decision aid. The result of the study gives the alert to the auditor that presenting the decision aid reliability can make a decision bias.


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