Abstract The current study evaluated the impact of using an expert system as a decision aid on the experiential learning of a novice auditor. One hundred and ninety-one upper level accounting students served as novice audit decision makers during a five week experimental investigation of the impact of an expert system on experiential knowledge acquisition. Four levels of the decision aid treatment (no decision aid, questionnaire, expert system with no explanatory capability, and expert system with explanatory capability) and two feedback levels (outcome feedback only and a combination of task properties and outcome feedback) were evaluated. During both the pre-test and post-test, subjects evaluated the adequacy of internal control without the assistance of any decision aid. During the three training sessions, the subjects made evaluations using their respective decision aid. Subjects assigned to the expert systems groups (with explanatory capability and without explanatory capability) performed significantly better than subjects in either the control group or the questionnaire group based on an analysis of time and accuracy for both the post-test and the difference between the pre-test and post-test. No significant difference was found for the feedback treatment. These results provide important insights for firms considering and using expert systems for novice auditors.
Eining et al. (Fri,) studied this question.
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