Examining the effect of deception detection decision aids on investors' perceptions of disclosure credibility and willingness to invest
Document Type
Article
Date of Original Version
6-1-2019
Abstract
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.
Publication Title, e.g., Journal
International Journal of Accounting Information Systems
Volume
33
Citation/Publisher Attribution
Triki, Anis. "Examining the effect of deception detection decision aids on investors' perceptions of disclosure credibility and willingness to invest." International Journal of Accounting Information Systems 33, (2019): 1-15. doi: 10.1016/j.accinf.2019.03.003.