Investigating the impact of information display formats, visual illusion and emotions in decision making

Subject Areas : Journal of Capital Market Analysis

mansour  garkaz ¹ (Associate Professor, Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran)
mohamadreza  tat ² (PhD student, Accounting Department, shahrood Branch, Islamic Azad University, shahrood, Iran)
mohamadreza  abdoly ³ (Associate Professor, Accounting Department, shahrood Branch, Islamic Azad University, shahrood, Iran)

Received: 2022-10-05 Accepted : 2023-03-07 Published : 2023-02-20

Keywords: emotions, visual illusion, opportunistic decision-making, decision-making behavior, information display format,

Abstract :

Decision making is an important and vital part of accounting and auditing systems. Considerable attention has been drawn to the variables affecting people's decisions. These variables are in a spectrum from physiological variables to psychological variables. Therefore, in this research, the effect of information display format and visual illusion, as well as the effect of different emotions on people's decision-making behavior, were investigated. This research is descriptive and semi-experimental. The method of data analysis is analysis of variance and its statistical population is graduate students in the field of accounting. The results of this study show that different formats of information display are effective in people's decision-making behavior, the information presented in the form of a table, leaving aside the presence or absence of location problems that belong to the readers of financial information, leads to They make more accurate decisions. Also, the financial information displayed in the form of 3D graphics without grid lines creates a visual illusion and leads to bias in the decision of financial information readers. Also, the findings of this research show that the decision-making of students who had normal feelings was less opportunistic than students who had unusual feelings (happy/sad).