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Examining the effect of deception detection decision aids on investors' perceptions of disclosure credibility and willingness to invest
International Journal of Accounting Information Systems ( IF 5.111 ) Pub Date : 2019-04-05 , DOI: 10.1016/j.accinf.2019.03.003
Anis Triki

Recent evidence suggests that the trend of issuing video disclosures is growing and investors are exposed to the risk of including deceptive information in their decisions. This study suggests that investors can use deception detection decision aids to identify deceptive behavior in video disclosures, and that the use of such decision aids affects their perceptions of disclosure credibility and willingness to invest. The theoretical framework of this study suggests that providing investors with a deception detection decision aid affects their willingness to invest through their perceptions of disclosure credibility, and that this effect is conditional on management's reputation. Using data from 387 nonprofessional investors, the findings provide support for the predicted effect of deception detection decision aid on investors' judgment and decision making. The effect of providing investors with a deception detection decision aid is fully mediated by investors' perceptions of disclosure credibility, and that effect is significantly stronger when management's reputation is good than when management's reputation is bad.



中文翻译:

研究欺诈检测决策辅助工具对投资者对披露信誉和投资意愿的看法

最近的证据表明,发布视频披露的趋势正在增长,并且投资者面临将欺骗性信息纳入其决策的风险。这项研究表明,投资者可以使用欺骗检测决策辅助工具来识别视频披露中的欺骗行为,并且此类决策辅助工具的使用会影响他们对披露可信性和投资意愿的感知。这项研究的理论框架表明,为投资者提供欺骗检测决策帮助会通过他们对披露信誉的感知影响他们的投资意愿,而这种影响取决于管理层的声誉。利用来自387个非专业投资者的数据,研究结果为欺骗检测决策辅助对投资者的预期效果提供了支持。判断和决策。为投资者提供欺骗检测决策帮助的效果完全由投资者对披露信誉的感知所调节,并且当管理人员的声誉良好时,该效果明显强于管理人员的声誉较差时。

更新日期:2019-04-05
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