CLASSIFICATION OF CUSTOMIZED ASSURANCE SERVICES BY DECISION MAKERS: THE CASE OF S

Abstract

When decision makers encounter new assurance services that can be customized for individual clients, they must include them in their pre-existing categorization of assurance, a cognitive task known as postclassification. This paper draws upon three literatures (classification research in accounting, theory of assurance, and cognitive psychology) in order to suggest how this task might be modeled and studied empirically, using the example of SysTrust™. The role of a necessary condition for successful postclassification called the category use effect (Ross, 2000), in which decision makers are reminded of pre-existing categories when they learn to use new categories, is explained.

Citation

Beaulieu, P.R. (2003), "CLASSIFICATION OF CUSTOMIZED ASSURANCE SERVICES BY DECISION MAKERS: THE CASE OF S", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 6), Emerald Group Publishing Limited, Leeds, pp. 189-215. https://doi.org/10.1016/S1474-7979(03)06009-5