{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,1]],"date-time":"2026-07-01T19:45:42Z","timestamp":1782935142123,"version":"3.54.5"},"reference-count":124,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>We conduct experiments with Big 4 auditors and business students to investigate psychophysiological responses to Big Data visualizations and the effects of visualization techniques on auditor judgment and audit quality. Results of the first experiment using pupillometry, eye gaze measurements, and automatic facial expression analysis indicate that different visualization techniques produce significant differences in the level of cognitive and emotional arousal. A second experiment investigates whether visualizations that were demonstrated to promote higher and lower levels of arousal have differential effects on auditor judgments and audit quality. In addition, the second experiment investigates whether the reliability of data sources underlying visualizations affect auditors' judgments. Results indicate that visualizations that increase arousal can enhance auditors' ability to recognize disconfirming evidence and incorporate this evidence into their decisions.<\/jats:p>","DOI":"10.2308\/isys-2020-046","type":"journal-article","created":{"date-parts":[[2021,6,4]],"date-time":"2021-06-04T18:03:50Z","timestamp":1622829830000},"page":"53-79","source":"Crossref","is-referenced-by-count":17,"title":["Effects of Data Visualization Choices on Psychophysiological Responses, Judgment, and Audit Quality"],"prefix":"10.2308","volume":"36","author":[{"given":"Anna M.","family":"Rose","sequence":"first","affiliation":[{"name":"The University of Waikato"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8496-264X","authenticated-orcid":true,"given":"Jacob M.","family":"Rose","sequence":"additional","affiliation":[{"name":"The University of Waikato"},{"name":"Monash University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Kristian","family":"Rotaru","sequence":"additional","affiliation":[{"name":"Monash University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Kerri-Ann","family":"Sanderson","sequence":"additional","affiliation":[{"name":"Bentley University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Jay C.","family":"Thibodeau","sequence":"additional","affiliation":[{"name":"Bentley University"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2021,6,4]]},"reference":[{"key":"2024082915282451800_i1558-7959-36-1-53-Aldhizer1","unstructured":"Aldhizer,\n              G.R.\n            \n          \n          2017.\n\t\t\t\t\tVisual and text analytics: The next step in forensic auditing and accounting.\n\t\t\t\t\tAvailable at: https:\/\/www.cpajournal.com\/2017\/06\/20\/visual-text-analytics\/"},{"key":"2024082915282451800_i1558-7959-36-1-53-Appelbaum1","doi-asserted-by":"crossref","unstructured":"Appelbaum,\n              D.\n            \n          \n          2016.\n\t\t\t\t\tSecuring Big Data provenance for auditors: The Big Data provenance black box as reliable evidence.\n\t\t\t\t\tJournal of Emerging Technologies in Accounting13 (\n\t\t\t\t\t1):\n\t\t\t\t\t17\u2013\n\t\t\t\t\t36.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/jeta-51473","DOI":"10.2308\/jeta-51473"},{"key":"2024082915282451800_i1558-7959-36-1-53-Asare1","doi-asserted-by":"crossref","unstructured":"Asare,\n              S.,\n             and\n\t\t\t\t\t\tWrightA.\n          2003.\n\t\t\t\t\tA note on the interdependence between hypothesis generation and information search in conducting analytical procedures.\n\t\t\t\t\tContemporary Accounting Research20 (\n\t\t\t\t\t2):\n\t\t\t\t\t235\u2013\n\t\t\t\t\t251.\n\t\t\t\t\thttps:\/\/doi.org\/10.1506\/7KBW-BKCU-TTAR-164L","DOI":"10.1506\/7KBW-BKCU-TTAR-164L"},{"key":"2024082915282451800_i1558-7959-36-1-53-AstonJones1","doi-asserted-by":"crossref","unstructured":"Aston-Jones,\n              G.,\n             and\n\t\t\t\t\t\tCohenJ. 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