Response Scales in Risk Judgments: The Effects of Representation, Fineness and User Choice

Journal of Information Systems, Vol 11, No 2, Fall 1997

Posted: 10 Mar 1998

See all articles by William N. Dilla

William N. Dilla

Iowa State University - Department of Accounting and Finance

Dan N. Stone

University of Kentucky - Von Allmen School of Accountancy

Abstract

Relatively little is known about how various decision aid design characteristics affect judgments in accounting and auditing. This article examines the effects of changing three response scale characteristics: representation (whether scales are labelled with numbers or words), fineness (whether scales are discrete or continuous), and user choice (whether decision makers are assigned to or choose the scale). Participants made inherent risk assessments for a hypothetical audit client using one of the four combinations that resulted from manipulating two levels of scale representation and two levels of scale fineness. Participants were assigned to one of these four combinations or allowed to select from among them. The results indicate that: (1) scale representation does not substantively affect judgment quality, (2) compared with discrete scales, continuous scales increase both judgment quality and the effort required to make risk assessments, and (3) compared with assigning participants to scales, allowing participants to select their own scales increases judgment quality and decreases cognitive effort.

JEL Classification: M41, M49

Suggested Citation

Dilla, William N. and Stone, Dan N., Response Scales in Risk Judgments: The Effects of Representation, Fineness and User Choice. Journal of Information Systems, Vol 11, No 2, Fall 1997, Available at SSRN: https://ssrn.com/abstract=65871

William N. Dilla (Contact Author)

Iowa State University - Department of Accounting and Finance ( email )

College of Business
Ames, IA 50011-2063
United States

Dan N. Stone

University of Kentucky - Von Allmen School of Accountancy ( email )

Lexington, KY 40506
United States
859-257-3043 (Phone)
859-257-3654 (Fax)

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