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
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: Suggested Citation