Abstract
We investigate the effects of audit evidence in the form of Big Data visualizations on jurors’ decisions in auditor negligence cases. Using an experiment with juror participants, the study examines whether the emotional response to visualizations and the reliability of the data used to create visualizations affect jurors’ negligence and damage award decisions. Results indicate that visualizations that produce higher levels of emotional response cause jurors to increase their assessments of auditor negligence, but only when the source of evidence used to produce the visualization is deemed to be reliable. We do not find that emotional responses to visualizations influence damage award decisions.
| Original language | English |
|---|---|
| Pages (from-to) | 23-41 |
| Journal | Behavioral Research in Accounting |
| Volume | 34 |
| Issue number | 1 |
| State | Published - 2022 |